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The issue raised in the instant application and the issue pending under the proceedings are one and same i.e. classification of the services, therefore application is rejected as “inadmissible”

Classification of service— The applicant is a Film distributor, registered under GST, for provision of Leasing and Licensing for the right to broadcast service and shows original films which include sound recordings. the applicant filed the instant application seeking advance ruling in respect of the following question, in relation to the classification of their service. “Determination of correct classification of Licensing services for the right to broadcast and show original films, sound recordings, Radio & Television Programmes etc.,” Held that—The issue raised in the instant application and the issue pending under the proceedings are one and same i.e. classification of the services provided by the applicant. The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act 2017.