AAR cannot accept application if Advance Ruling sought by applicant already pending before appropriate authority

In re A.M. Abdul Rahman Rowther & Co (GST AAR Tamilnadu)

The issue raised by the applicant is the classification of the product manufactured by them and the applicability of Notification No.01/2017 Comp.Cess (Rate). From the comments furnished by the Commissioner GST 86 Central Excise, Trichy, it is seen that the proceedings in respect of the a

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