TaxTMI 
TaxTMI 
2020 (1) TMI 1427
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.... the applicant) is a registered assessee under GST having GSTIN: 09APPPK6139J1ZA. 2) The applicant is a proprietorship firm engaged in the business of printing and dyeing of textiles fabrics, provided by manufacturer, as per their requirement. In this process the applicant uses colours, dyes & chemicals and the job of printing/ dyeing is done through printing machines. Some process also required manual printing. Further, after completion of work, the textile fabrics is send back to the manufacturer. 3). Accordingly, following questions have been posted by the applicant, in his application dated 13.09.2019 (application completed in all aspect received by the Authority on 10.10.2019), before the Authority: - i. What is GST Rate on Job wor....
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.... a personal hearing on 06.01.2020. Shri Rajesh Kumar Singhal, Advocate, Authorized representatives of the applicant and Sh. Pramod Kumar, proprietor, appeared for hearing on the given date. During the personal hearing, they reiterated the submissions already made vide advance ruling application and also submitted additional written submissions, gist of which is as under: i. The textiles fabric is provided by the manufacturer and as per their requirement, the work of printing, design and colour is done by the applicant. ii. In this process, the applicant uses colour, dyes and chemicals with the help of printing machines and some time manually too. iii. Different ratios of colour, dyes and chemicals are used for different type of printi....
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.... Section 98 (2) of CGST Act, 2017:- "The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act." 10). Accordingly, we observe that the question asked by the applicant before the advance ruling authority has already been decided by the jurisdictional authority. Further, vide aforesaid letter dated 03.01.2020, the jurisdictional....