Sam Overseas ., In re
Date: December 18, 2018
Subject Matter
Decision on leviability of GST on supply of Rejected Wheat Seed and Rejected Paddy Seed referred to appellate authority due to difference in opinion amongst the members
Summary
The applicant has sought advance ruling on classification and applicability of GST rate on the ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’. Vipin Chandra, Member: "I have observed that there is no entry in the name of…
1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s Sam Overseas, 32, VIM Square, Rudrapur seeking an advance ruling on the question of classification and rate of GST on various receipts received by the applicant on the count of distribution of electricity. 2. Advance…