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Since the question raised in the application is pending with SGST Authorities under the provisions of this Act, therefore as per proviso to section 98(2) of the Act the said application filed by the applicant is hereby not admitted.

Classification of Goods Applicant is providing services seeking advance ruling on the following questions:

a. Identification of HSN code of service provided in relation to “on field testing for Bio Efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide”.

b. Determination of applicable tax rate payable as per respective HSN & exemption, if any. — G.B. Pant University of Agriculture And Technology, In Re... [2019] 17 TAXLOK.COM 121 (AAR-Uttarakhand)

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