Advance Ruling— In the instant ase, the applicant has submitted that it procures different types of toolkits and supplies these kits to various D.I.C. offices for distributing these kits to beneficiaries of different schemes of Govt. of Gujarat.

The applicant submitted that vide GEM portal, it floated 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.

Applicant submitted that GST rate on sewing machine is 12% and on PVC moulded stool is 18% and sought opinion of GST rate on said kit.

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 applicant. GRIMCO has not substantiated its locus standi to file said application as per Section 95(a) CGST Act.

Held that— The Application is hereby rejected as non-maintainable under Section 95(a) CGST Act.