Advance ruling cannot be given on matter which is sub-judice

In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat) 1. The applicant, M/s. Dishman Carbogen Amcis Ltd. sought Advance Ruling on the applicability of IGST on the Ocean Freight services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the custom station of clearance in India. The applicant cited H’ble Gujarat High Court order dated 13-3-20 in SCA 726/2018 in case of Mohit Minerals pvt ltd v/s UOI. 2. Shri Vinod Bohra, Manager (Indirect Taxation) of the applicant, appeared for the hearing on 30-6-21 and reiter...