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Application to AAR rejected as applicant is neither supplier nor proposes to undertake supply w.r.t goods in question

November 30, 2019[2019] 111 527 (AAR-HIMACHAL PRADESH)

GST: Where applicant sought advance ruling in relation to rate of tax applicable on ENA, since applicant is neither supplier of ENA nor it proposes to undertake supply of ENA, application is not liable to be admitted

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