No GST Advance ruling if question is already pending or decided in any proceedings

In re Trident Pneumatics (P) Ltd (GST AAR Tamilnadu) Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under 86072100- Air Brakes and parts thereof of Section XVII? The question raised is on the classification of FIBA, supplied by the applicant to the Indian Railways and therefore covered under Section 97 (2) of the Act. Section 98 of the CGST Act 2017 /TNGST Act 2017 provides the procedure to be followed on receipt of the application and the first proviso to Section 98(2) st...