Page 140 - GSTL_16th July 2020_Vol. 38_Part 3

378 GST LAW TIMES [ Vol. 38
in any proceedings in the case of an applicant under any of the pro-
visions of this Act :
Provided further that no application shall be rejected under
this sub-section unless an opportunity of hearing has been
given to the applicant :
Provided also that where the application is rejected, the rea-
sons for such rejection shall be specified in the order.
(3) ……..
(4) ……..
(5) ……..
(6) ……..
(7) ……..
5.6 In view of the provision to Section 98(2) of the CGST Act, 2017, we
find that this authority cannot admit the application in respect of this question
because the question raised in the application is already pending before the de-
partment under the provisions of this Act as is seen from the SCN issued to the
applicant on 27-8-2018.
6. In view of the extensive deliberations as held hereinabove, we pass
an order as follows :
ORDER
7. For reasons as discussed in the body of the order, the questions are
answered thus -
Question 1 - Whether the design & Development services provider by
Lear India to Lear entities situated abroad would amount
to Export of service.
Answer :- This question has been voluntarily withdrawn by the ap-
plicant.
Question 2- Whether the design & Development services provided by
Lear India to Lear entities situated abroad would fall un-
der the category of OIDAR services.
Answer :- This question is not admitted in view of the provisions of
Section 98(2) of the GST Act.

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2020 (38) G.S.T.L. 378 (A.A.R. - GST - Guj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri Mohit Agrawal and Sanjay Saxena, Members
IN RE : AMBA TOWNSHIP PVT. LTD.
Advance Ruling No. GUJ/GAAR/R/2020/14, dated 19-5-2020
in Application No. Advance Ruling/SGST & CGST/2018/AR/51
Construction of Housing projects - Affordable housing project - Bene-
fit of Serial No. 3(v)(da) of Notification No. 11/2017-C.T. (Rate) - Requirement
GST LAW TIMES  16th July 2020  140