Advance Ruling— Section 98 of CGST Act— In the instant case, the applicant engaged in the manufacture of pharmaceutical products, are registered under the CGST Act. 

The applicant, engaged in the manufacture of pharmaceutical products, are registered under the CGST Act 2017. They have their operations in other parts of the country outside the State of Karnataka and have separate registrations as per the provisions of GST Laws in India.

The issues raised in the instant application and the issues decided under the audit proceedings are one and same. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled.

Held that— The application is rejected as "inadmissible", in terms of first proviso to Section 98(2) of the CGST Act 2017.