AAR: Rejects application as advance ruling sought for proposed product not yet manufactured

Maharashtra AAR rejects the advance ruling application filed by Saint Gobain (applicant) to ascertain correct GST rate as applicable on Glass Reinforced Gypsum Board (GRGB) proposed to be manufactured; Highlights that applicant has not submitted any sample of the product and have made technical submissions in respect of the contents of the product; Clarifies that “it is imperative that the samples ….are produced before this authority in order ..to take a balanced view in ...