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The Application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction.

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Levy of GST — The Application for Advance Ruling dated 23.10.2018 of M/s. Dagger Die Cutting (India) Private Limited is rejected, under Sub-section (2) of Section 98 of the CGST Act, 2017 and the TNGST Act, 2017. — Dagger Die Cutting (India) Private Limited, In Re.. [2019] 10 TAXLOK.COM 098 (AAR-Tamil Nadu)
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