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TMI Blog2020 (1) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... Harbir Singh, Advocate 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, within a period of 30 days from the date of service of this order. RULING 1. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the Act advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or services or both (b) Applicability of a notification issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was attended by the Shri Raj Kumar Dhingra, Partner and Shri Harbir Singh, Advocate. During the course of personal hearing, they have submitted three rubber samples viz finished rubber pad, semi-finished rubber pad & green sheet/ preform cutting compound sheet and also submitted flow chart of manufacturing process. 5. On perusal of record, we find that the applicant is engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , supplied to the railways attract 5% GST rate with no refund of unutilised input tax credit and b. other goods [falling in any other chapter], would attract the general applicable GST rates to such goods, under the aforesaid notifications, even if supplied to the railways. 7. On perusal of said Circular (supra), we observe that the Government has already clarified that only goods of chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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