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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Maintainability of application for advance ruling - ...

Case Laws     GST

September 10, 2020

Maintainability of application for advance ruling - investigation by the Directorate of GST Intelligence against the applicant, with regard to mis-classification of “flavoured milk” was initiated before the date of application - The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act 2017. - AAR

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