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Since the question raised in the application has already been decided by the SGST authorities, Sikandrabad, the application shall not be admitted in terms of the provisions of Section 98(2) of CGST Act, 2017.

Advance Ruling— In the instant case, applicant is a proprietorship firm engaged in the business of printing and dyeing of textiles fabrics, provided by manufacturer, as per their requirement. Accordingly, following questions have been posted by the applicant before the Authority:- What is GST Rate on job work of printing and colouring of Textile fabrics provided by manufacturer of textile fabric? The applicant further submitted that in 16th meeting of the GST Council, it has been decided that job work service in relation to textile yarns fabrics may be taxed at and the rate of 5%. This authority observe that the question asked by the applicant before the advance ruling authority has already been decided by the jurisdiction al SGST authority. Held that— The application shall not be admitted in terms of the provisions of Section 98(2) of CGST Act, 2017, as the question raised in the application has already been decided by the SGST authorities, Sikandrabad.
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