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2018 (6) TMI 462 - AAR - GSTMaintainability of Advance Ruling Application - Clarification of rate of tax - grain based extra neutral alcohol - Whether the grain based extra neutral alcohol comes under 18% or exempted or any other taxes category in GST tax system? - Held that:- On verification of the record submitted by the jurisdictional authority, it was found that the proceedings were initiated well before the filing of application before this authority. Further, the applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon'ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal. As the application do not qualify the pre-requisitions, the application will not qualify for admission as per Section 98(2) of CGST ACT2017/APSGST Act, 2017 - the application filed by applicant for seeking advance ruling is here by "Rejected".
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