AAR application rejected as same issue was already pending before appropriate authority

In re Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd. (GST AAR Tamilnadu)

Issues

1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society?

2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?

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