Application for Advance Ruling can’t be admitted, in case the matter is already decided in the any proceedings in case of applicant under the CGST/respective SGST Act, 2017.
Facts- In this case, the applicant have sought Advance Ruling on : What is the rate of tax for HSN entries that is Dry coconut (Edible) HSN 08011920 and Copra (Dry Coconut for milling), HSN 1203 respectively?
The applicant has stated that their Jurisdictional Office, which is CGST Pollachi has already clarified the classification between the Dry Coconut (Edible) HSN 0801 19 20 and Copra (Dry Coconut for Milling) HSN 1203 via Provisional Assessment under Section 60 of the GST Act.
Held- The authority of Advance Ruling held that the first proviso to Section 98(2) makes an application ineligible for admission if the Authority finds that the question raised in the application is already pending or decided in ‘any proceedings’ in the case of the applicant under any provisions of this Act. From the submissions of the applicant, it is evident that the classification of the products and the applicable rate under GST, has been taken up in depth while deciding the application made by the applicant seeking Provisional Assessment under Section 60 of the CGST Act, 2017 before the Jurisdictional Authority. Thus it is seen that the classification of the products and the applicable rate under GST has been decided vide proceedings under Section 60 of the Act, in the case of the applicant. The application for Advance Ruling is not admitted as per first Proviso to Section 98(2) of the CGST/TNGST Act, 2017, for the reason that the question raised is already decided in the proceedings under Section 60 of the CGST/TNGST Act, 2017 in the case of the applicant.