Advance Ruling- In the instant case, the applicant has sought Advance Ruling on the following questions:

1. Whether GST rate applicable for Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake is 5% (CGST- 2.50%; SGST - 2.50%) as per Sl. No. 26 (1) and (g) of Notification No. 11/2017-CT(Rate) dated 28.06.2017 read with Notification No. 31/2017- CT (Rate) dated 13.10.2017.

2. Whether GST rate applicable for Job work service in relation to manufacture of Rice Bran Oil and De-oiled Rice Bran is 5% (CGST - 2.50%; SGST - 2.50%) as per Sl. No. 26 (1) and (g) of Notification No. 11/2017-CT(Rate) dated 28.06.2017 read with Notification No. 31/2017-CT (Rate) dated 13.10.2017.

The applicant has stated that they are engaged in the manufacture of Rice Bran Oil, Coconut oil, De-oiled Rice Bran and also various animal feed ingredients like Copra Cake, Palm Kernel Cake, etc.

In the instant case, the applicant has sought the classification of the supply as to whether, it is a supply of Goods or services and GST rate applicable on the said job work activity undertaken by them. As per the remarks of the Centre Jurisdictional authority and the State Investigation authorities, the issue raised by the applicant is pending before the State Investigation authorities. The applicant however claimed that the issue raised is not pending before any authorities

Held that-  the Advance ruling application submitted by the applicant cannot be admitted by this Authority as the proceedings are pending on the issues on which the Advance Ruling is sought for. The application is not admitted under first proviso to Section 98 (2) of the CGST Act.