Classification of goods — The Applicant sought Advance Ruling on the questions; (1) What is the rate of tax on “Oil Lubrication Systems?; (2) What is the HSN code? The Ruling sought for by the applicant could not be furnished for want of the necessary technical details. Thus, the authority held that “The application is rejected as the relevant technical details of the supply for which classification and rate of CGST/SGST is being sought, have not been produced”. — Prism Fluids Llp, In Re… [2019] 14 TAXLOK.COM 075 (AAR-Tamil Nadu)