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of The AAR refused admission of the applicant's advance ruling petition, holding the issue-classification of imported goods for customs duty and import IGST-is outside the statutory ambit of advance rulings under Section 95(a) of the CGST Act and thus non-justiciable before the State AAR. The Authority determined that it has jurisdiction only over GST consequences of outward supplies effected or proposed by the applicant, not inward supplies or customs assessment. The AAR directed that the Customs Authority for Advance Ruling is the appropriate forum to decide HSN classification at import and noted that the importer should seek redress before that authority if dissatisfied with the Bill of Entry classification.
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