Ashok Rubber Industries, In re
Date: December 21, 2018
Subject Matter
AAR application not admitted where proceedings under the GST Act are pending against the Applicant
Summary
1. The Applicant, stated to be a manufacturer of rice polisher made of flexible and elastic rubber, seeks a ruling on classification of the goods. Advance Ruling is admissible under section 97(2) (a) of the CGST/WBGST Acts, 2017 (hereinafter referred…
1. The Applicant, stated to be a manufacturer of rice polisher made of flexible and elastic rubber, seeks a ruling on classification of the goods. Advance Ruling is admissible under section 97(2) (a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). The Applicant submits that the question raised in the Application has neither been decided by nor is p…