Scope of Advance Ruling application - Classification of goods - ...

Advance Ruling Application on GST Rate Inadmissible Due to Prior Classification u/s 60 of the Act.

June 15, 2021

Case Laws GST AAR

Scope of Advance Ruling application - Classification of goods - it is seen that the classification of the a products and the applicable rate under GST has been decided vide proceedings under Section 60 of the Act, in the case of the applicant. - As per first Proviso to Section 98 (2) of the Act, the present application seeking ruling on the applicable rate on the same products for which the classification and applicable rate stands decided, is not admissible - Application not maintainable. - AAR

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Scope of Advance Ruling application - Classification of goods - ...

Advance Ruling Application on GST Rate Inadmissible Due to Prior Classification u/s 60 of the Act.

June 15, 2021

Case Laws GST AAR

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