Where applicant is seeking advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBIC Circular No. 1060/9/2017-Cx. Dated 27-11-2017,clarification requested by applicant on notification as well circular are not issued under provisions of CGST Act and applicant do not fall under purview of Authority for Advance Ruling created under CGST/SGST Act, 2017 and ,hence, request for ruling is not entertainable.
Citation: [2018] 94 taxmann.com 139 (AAR- UTTARAKHAND)