Maintainability of petition — The Applicant is engaged in processing of milk and milk products including flavoured milk. As per applicant, flavoured milk is a sweetened dairy drink made with milk, sugar, permissible colours and artificial or natural flavours. The applicant sought advance ruling on appropriate classification of flavoured milk. As per provisions contained in Section 98(2) of the CGST Act 2017, that if the issue is pending before any other authority, the application shall not be admitted. The Authority ruled out that since the same issue is already pending before another authority, therefore, in terms of first Proviso to Section 98(2) of the GST Act 2017, the application filed by the applicant is not admissible and accordingly rejected. — Anik Milk Products Private Limited, In Re… [2019] 17 TAXLOK.COM 096 (AAR-Madhya Pradesh)