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2020 (7) TMI 260 - AAR - GSTMaintainability of Advance Ruling application - Classification of goods - Glass-fibre Reinforced Gypsum Board - benefit of the concessional rate of tax - Schedule II of Notification no - 1/2017 - Central Tax - HELD THAT:- As per Section 95 of the CGST Act, (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. Hence for the purpose of applying for advance ruling, one must raise questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to undertaken. Thus, the said section says that, in the case of goods, it is the supply being undertaken or proposed to be undertaken. It is not the case that the manufacture of goods may be undertaken or proposed to be undertaken. Thus, goods in respect of which supply being, undertaken or proposed to be undertaken, should be existing - In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is also barred under Section 95 of the CGST Act. The subject application is non-maintainable and is therefore liable to be rejected.
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