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.
Authority for Advance Ruling — Taxability on Cattle feed – The applicant is engaged in the manufacture of Extra Neutral Alcohol with licensing capacity of 75 KLPD as permitted by the Government of Andhra Pradesh. The residue generated from the manufacturing process of ENA/RS has a shelf life of less than 24 hours. The unit further processes the said residue which results in manufacture of “feed supplement”. The feed supplement i.e., Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed) contains high protein content and minerals for the sustained growth of animals and fish.The applicant sought an advance ruling as to what is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed). The authority observed that the applicant approached the AAR 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).
Held that:- The Hon’ble Authority for Advance Ruling not admitted the application.
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.
Authority for Advance Ruling — Taxability on Cattle feed – The applicant is engaged in the manufacture of Extra Neutral Alcohol with licensing capacity of 75 KLPD as permitted by the Government of Andhra Pradesh. The residue generated from the manufacturing process of ENA/RS has a shelf life of less than 24 hours. The unit further processes the said residue which results in manufacture of “feed supplement”. The feed supplement i.e., Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed) contains high protein content and minerals for the sustained growth of animals and fish.The applicant sought an advance ruling as to what is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed). The authority observed that the applicant approached the AAR 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).
Held that:- The Hon’ble Authority for Advance Ruling not admitted the application.