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    <title>Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.</title>
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    <description>Applicant sought tariff classification and GST rate for a commodity (&#039;sago pulp&#039;) allegedly used by other manufacturers; the authority found the queries did not concern the applicant&#039;s own supply of goods or services and therefore fell outside the statutory definition of an advance ruling under the CGST/TNGST framework. Because the request related to third party use rather than the applicant&#039;s proposed or actual supplies, the application was held not maintainable and rejected; no advance ruling was issued.</description>
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      <title>Definition of advance ruling excludes queries about third party supplies; application rejected as outside Section 95.</title>
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      <description>Applicant sought tariff classification and GST rate for a commodity (&#039;sago pulp&#039;) allegedly used by other manufacturers; the authority found the queries did not concern the applicant&#039;s own supply of goods or services and therefore fell outside the statutory definition of an advance ruling under the CGST/TNGST framework. Because the request related to third party use rather than the applicant&#039;s proposed or actual supplies, the application was held not maintainable and rejected; no advance ruling was issued.</description>
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      <pubDate>Tue, 17 Feb 2026 10:16:44 +0530</pubDate>
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