https://www.taxtmi.com/caselaws?id=299230 The authority rejected the applicant's request for an advance ruling on the admissibility of Input Tax Credit (ITC) for procurement of scrap and sponge iron for manufacturing M.S. billets. The ruling was deemed inadmissible as the question posed by the applicant was considered technical/procedural and not falling under any clauses of the CGST Act, leading to the rejection of the application under the first proviso to Section 98(2) of the CGST Act. en-us Mon, 18 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299230 The authority rejected the applicant's request for an advance ruling on the admissibility of Input Tax Credit (ITC) for procurement of scrap and sponge iron for manufacturing M.S. billets. The ruling was deemed inadmissible as the question posed by the applicant was considered technical/procedural and not falling under any clauses of the CGST Act, leading to the rejection of the application under the first proviso to Section 98(2) of the CGST Act. Case-Laws GST Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299230