https://www.taxtmi.com/caselaws?id=447721 The AAR Rajasthan rejected an application for advance ruling regarding classification and tax rate of guar gum slurry suspended in mineral oil. The applicant failed to submit proper chemical composition reports from certified laboratories despite requests during proceedings. Without detailed composition analysis, the authority could not determine whether the product falls under Chapter 13 or constitutes a new product through mixing processes. The application was deemed non-maintainable under GST Act provisions due to insufficient technical documentation required for HSN classification. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 25 Apr 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447721 The AAR Rajasthan rejected an application for advance ruling regarding classification and tax rate of guar gum slurry suspended in mineral oil. The applicant failed to submit proper chemical composition reports from certified laboratories despite requests during proceedings. Without detailed composition analysis, the authority could not determine whether the product falls under Chapter 13 or constitutes a new product through mixing processes. The application was deemed non-maintainable under GST Act provisions due to insufficient technical documentation required for HSN classification. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447721