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Recipient of goods isn't eligible to seak advance ruling on classification of sacks & bags

November 5, 2018[2018] 98 460 (AAR - UTTAR PRADESH)

CGST/Uttar Pradesh GST: Where applicant, a manufacturer of wheat flour, etc., sought advance ruling in regard to rate of tax applicable on packing material purchased from supplier, since applicant is recipient of packing material and not supplier of same, ruling is not applicable

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