{"id":76570,"date":"2026-09-08T08:42:19","date_gmt":"2026-09-08T08:42:19","guid":{"rendered":""},"modified":"2026-09-08T08:42:19","modified_gmt":"2026-09-08T08:42:19","slug":"prior-adjudication-bars-advance-ruling-applications-on-identical-gst-classification-and-rate-questions-concerning-the-applicant","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76570","title":{"rendered":"Prior adjudication bars advance-ruling applications on identical GST classification and rate questions concerning the applicant."},"content":{"rendered":"<p>Prior adjudication bars advance-ruling applications on identical GST classification and rate questions concerning the applicant.<br \/>Case-Laws<br \/>GST<br \/>The first proviso to section 98(2) bars admission of an advance-ruling application where the question raised is already pending or has been decided in proceedings under the GST Act concerning the applicant. Classification and applicable-rate questions for dried and cured tobacco leaves had already been decided in enforcement proceedings involving the applicant. The application for advance ruling was therefore rejected as inadmissible.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103520\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prior adjudication bars advance-ruling applications on identical GST classification and rate questions concerning the applicant.Case-LawsGSTThe first proviso to section 98(2) bars admission of an advance-ruling application where the question raised is &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76570","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76570","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76570"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76570\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}