2022 (5) TMI 961

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ier itself - HELD THAT:- Section 103(1) CGST Act stipulates that Advance Ruling shall be binding only on the applicant who had sought it and on the concerned officer/ jurisdictional officer in respect of the applicant. Section 95(a) CGST Act defines advance ruling as a decision provided in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oated e-tender for purchasing of tailoring Kits consisting 1 set of Sewing Machine, 1 set of Over lock Machine and 1 PVC moulded Stool. It submitted that its supplier had to file the online financial bid with details of goods, HSN code, Rate per Unit with GST and related details, in the bid. 3. GRIMCO submitted that GST rate on sewing machine is 12% and on PVC moulded stool is 18% and sought op .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6. Revenue has neither submitted its comments nor appeared for hearing. 7. We refer to Section 103(1) CGST Act, which stipulates that Advance Ruling shall be binding only on the applicant who had sought it and on the concerned officer/ jurisdictional officer in respect of the applicant. Section 95(a) CGST Act defines advance ruling as a decision provided in relation to the supply of good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X