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2021 (8) TMI 533 - AAR - GSTApplication of Advance Ruling application - classification of goods - HSN Code - GST tax slabs - Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed) - HELD THAT:- It is evident from the application 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). Hence, 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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