Advance ruling deemed to be not in operation if difference of opinion amongst members of AAAR

Uttar Pradesh Power Corporation Ltd. (GST AAAR Uttar Pradesh) In view of difference of opinion between  the Members of Appellate Authority for Advance ruling for Goods and service Tax, Uttar Pradesh, no ruling can be issued on the Question raised  by the Appellant, in terms Of the provisions of Sub Section 3 of Section 101  of CGST Act, 2017 thus the Advance Ruling issued  vide order No. U.P  ADRG -64/2020 Dated 17.09.2020 by the Authority for Advance Ruling Uttar Pradesh, is deemed to be not in operation. FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, UTTAR PRADESH The pres...