AAR rejects application as applicant fails to produce relevant documents to determine GST rate of product ‘Rubaloy’

GST : Where applicant contended that, product Rubaloy is covered under Excise Schedule Entry C-54 but Note-3 appended to Notification No. VAT 1505/CR-234 stated that if description in Notification matches fully with corresponding description in Central Excise Tariff, then all commodities covered by tariff will be covered by scope of notification and thus, applicant needs to prove that impugned product is covered by Heading 4005, however, since applicant did not produce relevant documents and pro

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