Appellate jurisdiction in GST advance rulings excludes classification claims based on materially altered products and fresh evidence.
Case-Laws
GST
AAAR appellate jurisdiction over a GST advance ruling is confined to the ruling challenged and the factual matrix examined by the original advance-ruling authority. A subsequently presented soap product, revised packaging and a fresh test report could not support appellate determination where they lacked a documented link to the original product and materially differed in appearance, description and packaging. Classification of the later product would require an original examination of its composition, specifications, labelling, intended use and commercial identity. The appeal was rejected without deciding the merits of the original classification ruling, leaving the later product's classification and tax treatment to available legal remedies.
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