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    <title>2020 (12) TMI 1206 - AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The authority rejected the applicant&#039;s request for an advance ruling on the classification of flavored milk under tariff headings 0402 99 90 or 2202 99 30 as inadmissible under the first proviso to Section 98(2) of the CGST Act 2017. This decision was based on the applicant&#039;s close relationship with M/s Karnataka Co-operative Milk Producers Federation Ltd. (KMF), including shared ownership and management control, as well as the fact that M/s KMF was already facing a case on the same classification issue.</description>
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