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2020 (1) TMI 976 - AAR - GSTMaintainability of Advance Ruling application - Classification of GST - service provided in relation to on field testing for Bio Efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide - rate of GST - HELD THAT:- On perusal of letter dated 24.07.2019 of Deputy Commissioner (STF), Rudrapur, we find that the investigation against the applicant is being carried out on various services including “testing of soil and other laboratories services” and the said fact is also communicated by the Joint Commissioner, SGST, Rudrapur vide his letter dated 03.10-2019. Since the question raised in the application is pending with SGST Authorities under the provisions of this Act, therefore as per proviso to section 98(2) of the Act the said application filed by the applicant is hereby not admitted.
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