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The proceedings under the GST Act were pending against the Applicant on the date of hearing under Section 98(2), concerning the same question on which he was seeking advance ruling. This Authority cannot, therefore, admit the Application.

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Advance Ruling — Since the proceedings under the GST Act were pending against the applicant on the date of hearing under Section 98(2), concerning the same question on which he was asking advance ruling, the Authority of Advance Ruling cannot admit the application of the applicant seeking ruling on classification of the goods. — Ashok Rubber Industries, In Re… [2018] 7 TAXLOK.COM 085 (AAR-WB)