AAR: Rejects application where question raised already pending with SGST Authorities

Uttarakhand AAR rejects the application seeking advance ruling in relation to the identification of HSN code for service of “on field testing for Bio Efficacy, Phyto toxicity and other tests on plants for evaluation of insecticide”; Perusing the letter of Deputy Commissioner, observes that an investigation against the applicant is being carried out on various services including “testing of soil and other laboratory services”; Holds that since the question raised ...