GST Advance ruling cannot be sought on goods not in existence

In re Saint-Gobain India Private Limited (GST AAR Maharashtra)

Section 97 (2) (a) of the CGST Act, states that the question on which the advance ruling is sought under the CGST Act, shall be in respect of classification of any goods or services or both. Thus, questions may be raised by an applicant in respect of classification of goods, supply of which is being undertaken or proposed tc be undertaken. To classify the impugned product. in light of the submissions made by the applicant, it is imperative that the samples of the

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