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2020 (4) TMI 68 - AAR - GSTLevy of GST - Medical Services with regard to providing vaccination from clinic - failure to comply with the provisions of Section 97 (1) of CGST Act, 2017, Rule 104 (1) of the CGST Rules, 2017, Rule 107 (A) of the CGST Rules, 2017 and Circular no. 25/25/2017-GST issued by the Central board of Excise and Customs on 21-12-2017 - HELD THAT:- As the applicant failed to comply with the aforesaid legal procedures despite being made known about the same as above vide letter dated 20.09.2019 and thereafter during the course of personal hearing held on 27.12.2019, this authority is of the considered view that their application at this stage cannot be entertained owing to the said failure to comply with the stipulated provisions of Act and Rules under State GST Act and/or Central GST Act. Application dismissed.
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