Advance Ruling Application Rejected for Flavoured Milk Amid Ongoing GST Investigation u/s 98(2) CGST Act 2017.

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....Maintainability of application for advance ruling - investigation by the Directorate of GST Intelligence against the applicant, with regard to mis-classification of “flavoured milk” was initiated before the date of application - The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act 2017. - AAR....