https://www.taxtmi.com/caselaws?id=786673 Advance ruling scope is confined to matters relating to supplies undertaken or proposed by the applicant; queries must concern the applicant's own transactions. The application sought whether a commodity called 'sago pulp' appears in the GST tariff and its HSN/rate based on purchases by other manufacturers, which pertains to third-party practices rather than the applicant's supplies. Because the questions do not relate to the applicant's own supply of goods or services, they fall outside the statutory definition of advance ruling and the application is liable to be rejected with no ruling issued. en-us Thu, 22 Jan 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786673 Advance ruling scope is confined to matters relating to supplies undertaken or proposed by the applicant; queries must concern the applicant's own transactions. The application sought whether a commodity called 'sago pulp' appears in the GST tariff and its HSN/rate based on purchases by other manufacturers, which pertains to third-party practices rather than the applicant's supplies. Because the questions do not relate to the applicant's own supply of goods or services, they fall outside the statutory definition of advance ruling and the application is liable to be rejected with no ruling issued. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786673