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In view of non-submission of copies of agreement or any other relevant documents with regard to the services to be supplied/provided by the applicant no decision can be taken in the matter

Input tax credit—In the instant case, the applicant is in process of entering into an agreement with a specific client engaged in the business of Export of Agricultural produce(Rice) and the services to be provided by the applicant comprise of the broad categories for which they wish to quote a single consolidated rate(per container) towards the said bundle of services, hence they are seeking clarification as to the classification of services, applicable HSN and rate of GST to be charged The applicant has asked the following question seeking Advance Ruling on the same: “(1) If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”? (2) What shall be the applicable HSN code and corresponding GST Rate for such bundle of services? (Highest Rate of Service in the bundle is 18%). (3) Whether the firm shall be eligible to avail ITC on the following: -Regarding GST paid on Commercial vehicles & Repair & maintenance cost of such vehicles used for transportation of goods/containers. -ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply. (4) Whether the Exporter client shall be eligible to claim refund of the GST paid by them on our outward supply invoices?” Held that— The authority is of the opinion that without any agreement or any other relevant documents having been provided by the applicant in the instant case, it would not be possible for us to give a decision in the said matter. In view of the above facts, we don’t find it necessary to go into the details of the issue in hand as well as the hypothetical/speculative questions raised by the applicant for seeking Advance Ruling.