TMI Blog2020 (1) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. - AAR No. 05/2019-20 In Application No. 03/2019-20 - - - Dated:- 18-10-2019 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA, MEMBER Present for the Applicant: Mr. Chirag Mathur Present for the Jurisdictional Officer: None Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section-99 of the Uttarakhand Goods and Services Tax Act, 2017, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term 4. Since applicant has sought advance ruling on classification and applicability of GST rate on the services rendered, therefore, in terms of said Section 97(2)(a) (e) of the Act, the application filed by the applicant was admitted. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner, STF, SGST-Rudrapur that he is conducting inquiry on testing services rendered by them, as up-till date no information has been sought by him on the matter. Enquiry is conducted by him on exemption availed by service providers supplying farm labours to them and availing exemption under GST. c. That they are discharging GST at full rate, thus there is no scope of leakage off revenue, hence the said officer submissions that he is conducting an inquiry is hypothetical. d. That due to some internal reasons they were unable to pay GST on testing service, however they have now discharged their tax liability in the month of March' 2019. e. That they had charged the tax from the customers @ 18% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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