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Procedures for manual filing of an application for advance ruling till such time the advance ruling module is made available on the common portal

Maintainability of petition — The application has filed regarding GST applicability on Medical Services with regard to providing vaccination from clinic. Held that—As the applicant failed to comply with the aforesaid legal procedures despite being made known about the same as above vide letter dated 20.09.2019 and thereafter during the course of personal hearing held on 27.12.2019, this authority is of the considered view that their application at this stage cannot be entertained owing to the said failure to comply with the stipulated provisions of Act and Rules under State GST Act and/or Central GST Act.

Anju Parakh, In Re... [2020] 20 TAXLOK.COM 139 (AAR-Chhattisgarh)