Applicant approached the Authority for Advance Ruling for clarification while the case is still pending with the Revenue on the same issue i.e., with respect to the classification of the product under question.
Advance ruling— section 98 of CGST Act— In the instant case, applicants seeks advance ruling on the following question—
What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product “Flavoured Milk” can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017 ?
At this juncture, we received a plea made by the Revenue, wherein the Directorate General of GST Intelligence, Visakhapatnam Zonal Unit had informed that an investigation had already been initiated against the same issue through summons dated 07-11-2019 for misclassification of flavoured milk under HSN 0403 instead of IISN 2202 in his letter numbered F.No. DGGI/VZU/INV/GST/104/2019 dated 24-02-2020 requesting for rejection of the applicant’s plea for admission for advance ruling in terms of provisions of subsection(2) of section 98 of CGST Act, 2017.
Held that— It is a fit case for rejection as the applicant approached the Authority for Advance Ruling for clarification while the case is still pending with the Revenue on the same issue i.e., with respect to the classification of the product under question.
Applicant approached the Authority for Advance Ruling for clarification while the case is still pending with the Revenue on the same issue i.e., with respect to the classification of the product under question.
Advance ruling— section 98 of CGST Act— In the instant case, applicants seeks advance ruling on the following question—
What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product “Flavoured Milk” can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017 ?
At this juncture, we received a plea made by the Revenue, wherein the Directorate General of GST Intelligence, Visakhapatnam Zonal Unit had informed that an investigation had already been initiated against the same issue through summons dated 07-11-2019 for misclassification of flavoured milk under HSN 0403 instead of IISN 2202 in his letter numbered F.No. DGGI/VZU/INV/GST/104/2019 dated 24-02-2020 requesting for rejection of the applicant’s plea for admission for advance ruling in terms of provisions of subsection(2) of section 98 of CGST Act, 2017.
Held that— It is a fit case for rejection as the applicant approached the Authority for Advance Ruling for clarification while the case is still pending with the Revenue on the same issue i.e., with respect to the classification of the product under question.