GST on supply of components of Pneumatic Conveying System on High Sea Sales basis

In re Coperion Ideal Private Limited (GST AAR Uttar Pradesh) Q-1 Whether supply of components of Pneumatic Conveying System by the applicant to its customers on High Sea Sales basis will be treated neither as supply of goods nor as supply of service by virtue of Entry 8 to Schedule III of CGST Act? Ans-The current application is not covered within the scope of Section 97 of the CGST Act, 2017 as such the same is not covered under the ambit of Authority for Advance Ruling. As the questions raised do not fall within the mandate of Authority for Advance Ruling, the application is therefore dispos...