https://www.taxtmi.com/caselaws?id=396591 The Advance Ruling Authority rejected the applicant's request for an advance ruling on the classification of "Glass-fibre Reinforced Gypsum Board" for tax purposes. The application was deemed non-maintainable as the product in question had not been manufactured, and no physical samples were provided for testing. Therefore, the Authority concluded that without the existence of the proposed product at the time of the application, the classification could not be accurately determined, leading to the rejection of the applicant's request under Section 98(2) of the CGST Act, 2017. en-us Tue, 17 Mar 2020 00:00:00 +0530 Wed, 04 Nov 2020 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396591 The Advance Ruling Authority rejected the applicant's request for an advance ruling on the classification of "Glass-fibre Reinforced Gypsum Board" for tax purposes. The application was deemed non-maintainable as the product in question had not been manufactured, and no physical samples were provided for testing. Therefore, the Authority concluded that without the existence of the proposed product at the time of the application, the classification could not be accurately determined, leading to the rejection of the applicant's request under Section 98(2) of the CGST Act, 2017. Case-Laws GST Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396591