TaxTMI 
TaxTMI 
2020 (1) TMI 976
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....service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. G B Pant University of Agriculture & Technology, Pantnagar, U.S. Nagar, Uttarakhand (here in after referred to as "the applicant") is registered with the GSTN having Registration No. 05AAAJG1923C1ZX for providing services seeking advance ruling on the following questions: a. Identification of HSN code of service provided in relation to "on field testing for Bio Efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide". b. Determination of applicable tax rate payable as per respective HSN & exemption, if any. 2. A....
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....ommissioner, STF, SGST-Rudrapur is conducting an inquiry on the same issue. In this context a letter dated 18.07.2019 was written to the Deputy Commissioner, STF, SGST-Rudrapur to submit a report in this regard. Consequently Deputy Commissioner, STF, SGST- Rudrapur vide his letter dated 24.07.2019 intimated the Additional Commissioner, Advance Ruling, Uttarakhand that the testing services are matter of concern as a whole in ongoing investigation. 5. Accordingly notice to show cause dated 07.08.2019 was issued to the applicant wherein they were required to Show Cause to the Advance Ruling Authority, Uttarakhand , Dehradun within fifteen days of receipt of this notice as to why the said application filed by them should not be rejected as pe....
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....tted & decided on merit. 7. A report vide letter dated 26.09.2019, on the defence submissions of applicant, was sought from the Joint Commissioner, SGST-Rudrapur who vide his letter dated 03.10.2019 intimated that: a. the applicant is paying GST@ 18% in respect of said services b. the investigation in respect of services falling under SAC- 9986 is under consideration 8. On perusal of letter dated 24.07.2019 of Deputy Commissioner (STF), Rudrapur, we find that the investigation against the applicant is being carried out on various services including "testing of soil and other laboratories services" and the said fact is also communicated by the Joint Commissioner, SGST, Rudrapur vide his letter dated 03.10-2019. 9. Thus we observe ....