IN RE : INDIAN COTTON SOLUTIONS. COM PVT. LTD.
GST
2019 (1) TMI 1389 – AUTHORITY FOR ADVANCE RULING – ANDHRA PRADESH – 2018 (16) G. S. T. L. 310 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – ANDHRA PRADESH – AAR
Dated:- 8-6-2018
Ruling No. AAR/AP/6(GST)/2018 in Application No. AAR/7(GST)/2018
GST
Shri J.V.M. Sarma, Member (State Tax) and Amaresh 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 FOR
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es to offer their remarks as per the Section 98(1) of CGST/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 hear from the applicant, Sri M. Gopi Krishna, authorized representative had attended on behalf of the applicant and submitted the facts of case. It is submitted that the firm purchased five vehicles to use as mobile cotton labs, for the purpose of testing of quality of cotton. It is argued that th
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