GST Advance Ruling Denied Where Issue Already Decided in departmental Proceedings

In re M/s. AFS Group (GST AAR Tamil Nadu)

The Appellate Authority for Advance Ruling, Tamil Nadu, examined an application filed by M/s. AFS Group, a GST-registered entity acting as a consultant to manufacturers of 100% Cotton Yarn (HSN 5205). The applicant stated that its clients manufacture and supply cotton yarn taxable at 5% GST, while their input goods and services—such as packing materials, spares, lubricants, and job work—attract higher GST rates ranging from 12% to 18%. This rate differential results in accumulation of input tax credit (ITC).

The application sough

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