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2020 (7) TMI 809 - AAR - GSTMaintainability of Advance Ruling application - Classification of goods - Flavoured Milk - What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product Flavoured Milk can be classified as per the explanation (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28th June 2017? - HELD THAT:- The Directorate General of GST Intelligence, Visakhapatnam Zonal Unit had informed that an investigation had already been initiated against the same issue through summons dated 07-11-2019 for mis-classification of flavoured milk under HSN 0403 instead of HSN 2202 in his letter numbered F.No. DGGI/VZU/INV/GST/104/2019 dated 24-02-2020 requesting for rejection of the applicant's plea for admission for advance ruling in terms of provisions of sub-section (2)of section 98 of CGST Act, 2017. This authority after examining the relevant proviso to sec 98(2), makes the observation that it is a fit case for rejection as the applicant approached the Authority for Advance Ruling for clarification while the case is still pending with the Revenue on the same issue i.e., with respect to the classification of the product under question.
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