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Advance ruling can’t be pronounced if same issue is pending before GST Council: AAR

July 5, 2018[2018] 95 taxmann.com 64 (AAR- TELANGANA)
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GST : Since issue of 'Taxation of Rectified Spirit/Extra Neutral Alcohol (ENA) under GST' is one of agenda points placed before GST Council for deliberation in meeting, and decision on 'applicability of GST on ENA' is pending before GST Council, Advance Ruling on issues as to whether HSN Code 2207 covers both 'denatured Ethyl alcohol and other spirits' (Not fit for human consumption) and 'Un-denatured alcohol (Fit for human consumption) raised in application cannot be given at this juncture

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