Advance Ruling— The present appeal has been filed against the Advance Ruling order. 

The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it.

"(i). Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act. 2017?

(ii) . Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as 'zero rated supply ' under section 16 of the Integrated Goods and Services Tax Act. 2017.”

The advance ruling authority has ruled as follows—

"1. The subject services do not merit to be covered under section 13(2), IGST Act.

2. The subject services are liable to CGST and SGST."

The appellant submitted that the ruling has not given any reasonable basis to conclude as to why the services in the present case are falling under section 133)(a) of the IGST Act.

The appellant has now' presented new facts which have not been placed before the GAAR and the ruling given by the GAAR is thus based on different facts. Further, as the appellant have got the subject advance ruling based on different set of facts, the advance ruling given is not valid in view of the provisions of section 103(2) and 104(1) of the CGST Act. 2017.

Held that— the Advance Ruling in question is set aside and the case is remanded back to the Gujarat Authority for Advance Ruling (GAAR) to issue necessary ruling after hearing the appellant afresh.