TMI BlogMaintainability of Advance Ruling application - Classification of goods - goods in respect of which...Maintainability of Advance Ruling application - Classification of goods - 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 barred u/s 95 of the CGST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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