https://www.taxtmi.com/caselaws?id=366742 The AAR Maharashtra rejected an application for advance ruling regarding classification of goods under Section 98 of the CGST Act, 2017. The applicant sought classification clarity for imported goods, but admitted during hearing that their import consignments were being provisionally assessed under Customs Act post-GST implementation for the same classification issue. Since the matter was already under dispute in various departmental forums under the previous Central Excise and Customs regime and continued to be provisionally assessed, the application was rejected under the proviso to Section 98(2) of CGST Act as the same issue was pending adjudication elsewhere. en-us Fri, 25 May 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366742 The AAR Maharashtra rejected an application for advance ruling regarding classification of goods under Section 98 of the CGST Act, 2017. The applicant sought classification clarity for imported goods, but admitted during hearing that their import consignments were being provisionally assessed under Customs Act post-GST implementation for the same classification issue. Since the matter was already under dispute in various departmental forums under the previous Central Excise and Customs regime and continued to be provisionally assessed, the application was rejected under the proviso to Section 98(2) of CGST Act as the same issue was pending adjudication elsewhere. Case-Laws GST Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366742