2018 (6) TMI 429

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....ation under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanj Products Private Limited, Plot No. 71 & 72, Sector 8A, IIE, SIDCUL, Haridwar seeking an advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017 in respect o....

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....ters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services- or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the CGST Act advance ruling can be sought by an applicant in respect of :- (a) Classification of any-goods or services ....

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....Circular No. 1060/9/2017-Cx. Dated 27th November 3017. 5. In this regard Joint Commissioner, SGST, Hardwar vide letter dated; 22.02.2018 submitted his report wherein he, interalia, stated that the said benefit may be extended to the assessee in such cases. 6. Authority observes that the clarification requested by the applicant on the notification as well circular are not issued under the pro....