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    <description>AAR rejected the advance ruling application for imported car seats due to lack of specificity and jurisdictional limitations. The ruling found the applicant&#039;s queries about GST classification, customs procedures, and parts classification were vague and not sufficiently detailed to warrant a substantive ruling under Section 97(2) of the CGST Act. The application was dismissed without addressing the substantive tax questions.</description>
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      <description>AAR rejected the advance ruling application for imported car seats due to lack of specificity and jurisdictional limitations. The ruling found the applicant&#039;s queries about GST classification, customs procedures, and parts classification were vague and not sufficiently detailed to warrant a substantive ruling under Section 97(2) of the CGST Act. The application was dismissed without addressing the substantive tax questions.</description>
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