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It is seen that the classification of the products and the applicable rate under GST has been decided vide proceedings under Section 60 of CGST Act, in the case of the applicant. Therefore, as per first Proviso to Section 98 (2) of the Act, the present application seeking ruling on the applicable rate on the same products for which the classification and applicable rate stands decided, is not admissible.

Authority for Advance Ruling -— Classification of Dry Coconut (Edible) and Copra (Dry Coconut for Milling) – The applicant engaged in dry coconut processing and trading business. The applicant sought an Advance Ruling as to what is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT FOR MILLING), HSN 1203 respectively. The applicant stated that their Jurisdictional Office, has already clarified the classification between the Dry Coconut (Edible) HSN 08011920 and Copra (Dry Coconut for Milling) HSN 1203 via Provisional Assessment under Section 60 of the ACT. The authority observed that classification of the products and the applicable rate under GST has been decided vide proceedings under Section 60 of the Act. Therefore, as per first Proviso to Section 98 (2) of the Act, the present application seeking ruling on the applicable rate on the same products for which the classification and applicable rate stands decided, is not admissible. Held that:- The Hon’ble Authority for Advance Ruling held that the application for Advance Ruling is not admitted as per first Proviso to Section 98(2) of the Act 2017, for the reason that the question raised is already decided in the proceedings under Section 60 of the Act 2017.
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