https://www.taxtmi.com/caselaws?id=410955 The case involved a dispute regarding the classification of Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) under GST tax slabs. The applicant sought clarification on the HSN Code for these products, arguing against a higher tax rate. The jurisdictional officer issued a notice for a substantial tax amount, leading to the applicant seeking an advance ruling. However, the Authority for Advance Ruling rejected the application, citing procedural grounds under the CGST Act. The judgment focused on the inadmissibility of the application due to pending proceedings, without delving into the substantive merits of the case, ultimately leading to the rejection of the application. en-us Fri, 26 Feb 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410955 The case involved a dispute regarding the classification of Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) under GST tax slabs. The applicant sought clarification on the HSN Code for these products, arguing against a higher tax rate. The jurisdictional officer issued a notice for a substantial tax amount, leading to the applicant seeking an advance ruling. However, the Authority for Advance Ruling rejected the application, citing procedural grounds under the CGST Act. The judgment focused on the inadmissibility of the application due to pending proceedings, without delving into the substantive merits of the case, ultimately leading to the rejection of the application. Case-Laws GST Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410955