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    <description>The SC rejected UCADA&#039;s advance ruling application regarding helicopter shuttle services classification and GST rates. The ruling authority found that UCADA did not meet statutory conditions for seeking an advance ruling under CGST Act, 2017. The application was dismissed without examining the substantive legal issues, primarily due to procedural non-compliance with the GST statute&#039;s requirements.</description>
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      <description>The SC rejected UCADA&#039;s advance ruling application regarding helicopter shuttle services classification and GST rates. The ruling authority found that UCADA did not meet statutory conditions for seeking an advance ruling under CGST Act, 2017. The application was dismissed without examining the substantive legal issues, primarily due to procedural non-compliance with the GST statute&#039;s requirements.</description>
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