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Maintainability of application for advance ruling - ...


Advance Ruling Application Rejected: Insufficient Details on Guar Slurry and Mineral Oil Mixture.

January 3, 2024

Case Laws     GST     AAR

Maintainability of application for advance ruling - Classification of supply - It is not clear whether the process of mixing of guar slurry with mineral oil is simply a mixture or it emerges as new product. The applicant has not submitted the required details before AAR. - The ruling can not be pronounced unless the proper chemical composition and nature of product is not submitted. - AAR

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