Scope of Advance Ruling: inquiries about existence or HSN of a commodity on behalf of third parties are ineligible.

Advance ruling scope is confined to matters relating to supplies undertaken or proposed by the applicant; queries must concern the applicant's own transactions. The application sought whether a commodity called 'sago pulp' appears in the GST tariff and its HSN/rate based on purchases by other manufacturers, which pertains to third-party practices rather than the applicant's supplies. Because the questions do not relate to the applicant's own supply of goods or services, they fall outside the statutory definition of advance ruling and the application is liable to be rejected with no ruling issued.

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Issues: Whether the applicant's query asking whether a commodity called 'sago pulp' exists in the GST tariff and its HSN/rate falls within the scope of an advance ruling under Section 95/97 of the CGST/TNGST Acts such that an advance ruling can be issued to the applicant.

Analysis: The Authority examined the statutory definition of "advance ruling" which is confined to matters in relation to the supply of goods or services undertaken or proposed to be undertaken by the applicant. The applicant sought clarification about whether a commodity called 'sago pulp' exists in the GST tariff and its HSN/rate based on purchases reportedly made by other manufacturers. The queries do not relate to any supply of goods or services by the applicant itself but concern the practices of other parties. The Authority applied the statutory requirement that advance rulings must pertain to the applicant's own supplies and not to questions raised on behalf of or about third parties.

Conclusion: The applicant's queries do not fall within the definition or scope of "advance ruling" under Section 95/Section 97 of the CGST/TNGST Acts and therefore no advance ruling is issued; the application is liable to be rejected.

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