Classification of Service — All the members of the West Bengal Appellate Authority for advance ruling differ on the classification of the service supplied by the respondent no.1 (M/s. Vedika Export Tea Pvt. Ltd.)to M/s. HUL., it is deemed that no advance ruling can be issued in respect of question under Appeal as per provisions of section 101 sub section (3) of the GST Act. Thus, the advance ruling No.36/WBAAR/2018-19 dated 28.01.2019 is deemed not in operation. — Joint Commissioner (In-Situ) , Ballygunge Division Division, Kolkata South Cgst & Cx Commissionerate (M/S. Vedika Export Tea Pvt. Ltd.), In Re… [2019] 12 TAXLOK.COM 070 (AAAR-WB)