Advance ruling cannot be given if both members have different views

In re Abhishek Darak (GST AAR Uttarakhand) In this case both the members have different views on the taxability of ‘sale of developed land/plot’, the other issues related to it becomes irrelevant and hence, the ruling cannot be given to such related issues. In light of above discussion & findings, we have different views in respect of the services (supra) proposed to be rendered by the applicant. Since we have different views on that particular issue, we are making a reference to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act...