2019 (2) TMI 1007

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..... ORDER The Applicant, stated to be a manufacturer of rice polisher made of flexible and elastic rubber, seeks a ruling on classification of the goods. Advance Ruling is admissible under Section 97(2)(a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). The Applicant submits that the question raised in the Application has neither been decided by nor is pend .....

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..... decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of the proceedings. Any action lawfully taken under any provisions of the GST Act is, therefore, to be construed as proceedings under the Act. It appears from records that the Application was filed online on 22-11-2018, whereas, as the above central author .....

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