AAR cannot decide on question which is already pending before department

In re Lear India Engineering LLP (GST AAR Maharashtra)

Whether the design & Development services provided by Lear India to Lear entities situated aboard would fall under the category of OIDAR. services.

In view of the provision to Section 98(2) of the CGST Act, 2017, we find that this authority cannot admit the application in respect of this question because the question raised in the application is already pending before the department under the provisions of this Act as is seen from the SCN issued to the applicant on 27.08.

Please become a Premium member. If you are already a Premium member, login here to access the full content.