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2021 (8) TMI 530 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHScope of Advance Ruling application - Issue already is pending with the proper officer - Classification of transaction - Barter or not - advance supply of own red gram dall to the AP State Civil Supplies Corporation Limited, Vijayawada and receipt of whole red gram at a later date from the Corporation - taxability of packing charges received by the applicant for packing of red gram dall supplied to the said Corporation - HELD THAT:- It is evident that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer - It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act under proviso to section 98(2). The applicant's plea for admission of his application for advance ruling in terms of proviso of sub section (2) of section 98 of CGST Act, 2017 is rejected.
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