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2018 (9) TMI 697 - AAR - GSTAdmissibility of Advance ruling application - classification of goods - What is the appropriate classification for Aluminum foil disposable container manufactured by them under GST? Held that - It is seen that the ruling is sought on the appropriate classification for Aluminium foil disposable container, which is already raised in the Show Cause Notice issued by the Department under the GST law and the proceedings are still pending - as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection. Ruling - The application for Advance Ruling dated 13.06.2018 of M/s. Veeram Natural Products, Sivakasi is not admitted, under sub-section (2) of section 98 of the CGST Act, 2017 and the TNGST Act, 2017,
Issues:
Classification of Aluminum foil disposable container under GST. Analysis: The case involved M/s. Veeram Natural Products seeking an Advance Ruling on the appropriate classification for Aluminum foil disposable containers manufactured by them under GST. The company is engaged in the supply of goods like Aluminum Foil Containers, Aluminum Foil Rolls, Waste Aluminum foils, and Plastic articles for conveyance. They manufacture Aluminum foil disposable containers using Aluminum foil as raw material, which is used for packing food and supplied under a specific GST tariff. The applicant had applied for a refund due to an excess credit of input tax caused by an inverted tax structure between raw materials and finished products. The Assistant Commissioner had issued a Show-Cause Notice proposing a different classification for the product, which was the subject of the Advance Ruling application. The Authority for Advance Ruling noted that the question raised by the applicant in the application was already pending in proceedings initiated by the Department under the GST law. As per the First Proviso to Section 98(2) of the CGST/TNGST Act 2017, the Authority cannot admit an application where the question raised is already pending or decided in any proceedings concerning the applicant. Therefore, the application of M/s. Veeram Natural Products for Advance Ruling was not admitted and deemed liable for rejection under sub-section (2) of Section 98 of the CGST Act, 2017, and the TNGST Act, 2017. In conclusion, the judgment by the Authority for Advance Ruling, Tamil Nadu, dismissed the application of M/s. Veeram Natural Products seeking an Advance Ruling on the classification of Aluminum foil disposable containers under GST due to the question being already pending in proceedings initiated by the Department. The ruling highlighted the inadmissibility of the application under the provisions of the CGST Act, 2017, and the TNGST Act, 2017, based on the First Proviso to Section 98(2) of the Acts.
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