A.M. Abdul Rahman Rowther & Co ., In re
Date: August 27, 2019
Subject Matter
AAR cannot admit an application where the question raised in the application is already pending before a GST authority
Summary
As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the…
M/s. A.M. Abdul Rahman Rowther 85 Co, manufactures of Chewing Tobacco, at No.4, Old Palace Building, Pudukottai622001, are registered under GST Act with Registration No. 33AAHFA0811C1ZD. The applicant has sought advance ruling on the “Classification of the product ” Chewing Tobacco” manufactured by them and applicability of Notification No.01/2017-Compensation Cess-(Rate).”…