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2019 (11) TMI 533 - AAR - GSTMaintainability of application - scope of Advance Ruling application - first Proviso to Section 98(2) of the GST Act 2017 - Classification of an item - processing of milk and milk products including flavoured milk - Whether flavoured milk is taxable at the rate of 5% under Schedule IV of the GST Act? HELD THAT:- There is no hesitation in concluding that the instant application is not maintainable in as much as it is hit by the provisions contained in first proviso to Section 98(2) of the Act. Accordingly, without going into the merits of the case, the application deserves to be rejected as not admissible in terms of first Proviso to Section 98(2) of the Act.
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