Classification of Goods — Since the subject transaction is itself not a ’supply‘ under the GST Act, in view of the provisions of section 95 r/w section 97 of the GST Act, the issue is not within the purview of the authority. Thus, the application of the applicant is rejected as being not maintainable. — A Raymond Fasteners India Pvt. Ltd., In Re.. [2019] 12 TAXLOK.COM 076 (AAR-Maharashtra)