https://www.taxtmi.com/caselaws?id=403108 The AAR held that the application challenging the classification of Wheel Side Protection Control Unit and Pantograph under CTH 8607 was inadmissible under Section 98(2) of the CGST Act, as the issue was already under investigation by DGGSTI. The investigation, initiated before the application, concerned the classification and GST rate on goods supplied by the applicant to Indian Railways, including the subject products. The authority found that the question raised was pending in ongoing proceedings and thus barred admission of the application. The applicant's claim that the investigation was generic and did not cover the Pantograph was rejected, as evidence showed the investigation encompassed all goods classified under CTH 8607 supplied to Indian Railways. en-us Fri, 18 Dec 2020 00:00:00 +0530 Tue, 29 Jul 2025 18:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403108 The AAR held that the application challenging the classification of Wheel Side Protection Control Unit and Pantograph under CTH 8607 was inadmissible under Section 98(2) of the CGST Act, as the issue was already under investigation by DGGSTI. The investigation, initiated before the application, concerned the classification and GST rate on goods supplied by the applicant to Indian Railways, including the subject products. The authority found that the question raised was pending in ongoing proceedings and thus barred admission of the application. The applicant's claim that the investigation was generic and did not cover the Pantograph was rejected, as evidence showed the investigation encompassed all goods classified under CTH 8607 supplied to Indian Railways. Case-Laws GST Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403108