Question 11 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. Under what circumstances will the application for Advance Ruling be compulsorily rejected? Ans. Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below: (a) if the question raised in the application is already pending in the applicant s case before any First Appellate Authority, the Appellate Tribu
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