Prior adjudication bars advance-ruling applications on identical GST classification and rate questions concerning the applicant.

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....The first proviso to section 98(2) bars admission of an advance-ruling application where the question raised is already pending or has been decided in proceedings under the GST Act concerning the applicant. Classification and applicable-rate questions for dried and cured tobacco leaves had already been decided in enforcement proceedings involving the applicant. The application for advance ruling was therefore rejected as inadmissible.....