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M/S G.B. PANT UNIVERSITY OF AGRICULTURE AND TECHNOLOGY.
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Chirag Mathur
Res. Counsel
Na

Petitioner / Applicant

M/S G.B. PANT UNIVERSITY OF AGRICULTURE AND TECHNOLOGY.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Oct 18, 2019
Order No.

05/2019-20

Citation

2019(10) TAXREPLY 1121
Original Order
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ORDER

Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section-99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. G B Pant University of Agriculture & Technology, Pantnagar, U.S. Nagar, Uttarakhand (here in after referred to as “the applicant”) is registered with the GSTN having Registration No. 05AAAJG1923C1ZX for 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 o....

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