Levy of GST — Made a reference to the Appellate Authority for hearing and decision on the issue ”Classification and leviability of GST on supply of GST on ’Rejected Wheat Seed‘ and ’Rejected Paddy Seed‘ in terms of section 98(5) of the Act ibid which provide that where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question. — Sam Overseas, In Re… [2018] 7 TAXLOK.COM 078 (AAR-Uttarakhand)