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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Maintainability of application for advance ruling - ...


Flavored Milk Classification Ruling Denied Under CGST Act Section 98(2) Due to Ongoing GST Intelligence Investigation.

March 2, 2020

Case Laws     GST     AAAR

Maintainability of application for advance ruling - Classification of goods - Flavoured Milk - The application for advance ruling could not have been made in this case as it is hit by the provisions of Section 98 (2) of the CGST Act in as much as an investigation was already initiated against them by DGGI on the very same issue that was raised before the Authority for Advance Ruling. - AAAR

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