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    <title>2018 (7) TMI 283 - AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA</title>
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    <description>The Authority for Advance Rulings considered whether HSN 2207 covers denatured and undenatured ethyl alcohol and whether sale of undenatured ENA/rectified spirit for potable use is liable to GST. It noted that the issue of GST applicability to ENA had already been placed before the GST Council, remained undecided after the 20th meeting, and was deferred again at the 27th meeting. Because the substantive classification and taxability questions were still pending before the GST Council, the Authority held that it could not issue an advance ruling on those matters and disposed of the application without answering them.</description>
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      <title>2018 (7) TMI 283 - AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA</title>
      <link>https://www.taxtmi.com/caselaws?id=362975</link>
      <description>The Authority for Advance Rulings considered whether HSN 2207 covers denatured and undenatured ethyl alcohol and whether sale of undenatured ENA/rectified spirit for potable use is liable to GST. It noted that the issue of GST applicability to ENA had already been placed before the GST Council, remained undecided after the 20th meeting, and was deferred again at the 27th meeting. Because the substantive classification and taxability questions were still pending before the GST Council, the Authority held that it could not issue an advance ruling on those matters and disposed of the application without answering them.</description>
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