194.            Mr. B, C, D, E made an application to authority for obtaining advance ruling as they are not sure of the classification of their goods.

The consultant of Mr. B told him that the said classification issue is already pending under GST Appellate Tribunal. However Mr. B did not want to take any chance & desired advance ruling. State whether advance ruling will be obtained or not.

As per second proviso of section 98, Authority shall not admit the application where the question raised in the application is already pending in any proceedingsin the case of an applicant under any of the provisions of this Act. Accordingly, application of Mr. B will not be admitted by the Authority because question raised by him is already pending for decision in other proceedings before GST Appellate Tribunal.

However, the applications of Mr. C, D, E will be admitted by the authority for further proceeded.