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Since the issue raised by the applicant is pending before GST Council for a decision, Advance Ruling on the issues raised in the application cannot be given

Shanti Prime Publication Pvt. Ltd.

Levy of GST — The applicant has filed an application stating that they are manufacturers of Extra Neutral Alcohol (ENA) and Rectified spirits and sought Advance Ruling on the matter of Taxation of Rectified Spirit/ Extra Neutral Alcohol (ENA) under GST

Held that—The advance ruling sought in the application has been examined in detail and found that the issue of “Taxation of Rectified Spirit/ Extra Neutral Alcohol (ENA) under GST” is one of the agenda points placed before GST council for deliberation in the 20th meeting of the GST council held on 05.08.2017. The decision on the “applicability of GST on ENA” is pending before GST council and even in the 27th GST council meeting held on 04.05.2018 it was decided to defer the agenda point on the “applicability of GST on ENA” to the next meeting.

Since the issue raised by the applicant is pending before GST Council for a decision, Advance Ruling on the issues raised in the application cannot be given at this juncture - application disposed off. 

Madhucon Sugar And Power Industries Ltd [2018] 2 TAXLOK.COM 114 (AAR-Telangana)