2019 (1) TMI 1389

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....esh Kumar, Member (Central Tax) REPRESENTED BY : Shri M. Gopi Krishna, for the Assessee. ORDER M/s. INDIAN COTTON SOLUTIONS.COM PRIVATE LIMITED, (hereinafter also referred as applicant), having GSTIN : 37AADC17003 DIZZ are engaged in supply of service by providing Mobile Laboratory Services, to  test the quality of Cotton. 2. The applicant has filed an application in FORM GST ARA-....

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....ST/APGST Act, 2017, and requested for the information. 4.  In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there were no proceedings pending relating to the applicant, and no proceedings were passed on the issue, for which the advance ruling sought by the applicant. 5.  A personal hearing is called for on 4-4-2018, to ....

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....ction 17(5), and given the ruling accordingly. The text of Section 17(5) is as under. "Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely :- (a) motor vehicles and other conveyances except when they are used (i) for making the following taxable supplies, na....