Advance Ruling Denied: Product Classification Request Barred u/s 95 of CGST Act for Non-Existent Goods.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Maintainability of Advance Ruling application - Classification of goods - goods in respect of which supply being, undertaken or proposed to be undertaken, should be existing - In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is barred u/s 95 of the CGST Act.....