Issue already pending with proper officer – AAR rejects application

In re Crux Biotech India Pvt Ltd. (GST AAR Andhra Pradesh) Q. What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)?  The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 and the introduction of GST cannot alter the classification of the by–product. It is evident from the application that the applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. It bars this authority to take up or...