2019 (8) TMI 1354 - AAR - GST

Permission for withdrawal of Advance Ruling Application - Rate of GST - mixture of flour, pulses, grams, and cereals requested - HELD THAT - The application filed by the Applicant for Advance Ruling is dismissed as withdrawn.

Summary

Issues:
Applicable GST rate on the mixture of flour, pulses, grams, and cereals requested.

Analysis:
The applicant sought an advance ruling on the applicable GST rate for a mixture of flour, pulses, grams, and cereals. They argued that blending different types of flour for making savories and snacks does not involve the addition of chemicals, salts, or masala powder, but rather a mere mixing of various flours. The applicant highlighted the confusion arising from the lack of a specific HSN code for such blended products, leading to potential misinterpretation by tax authorities and unnecessary tax levies. They requested clarification on whether adding small quantities of rice flour or maize flour to gram and pea flour would still qualify for exemption under HSN Code 1106. The applicant emphasized that both the Central and State Governments did not intend to impose taxes on these products.

During the personal hearing, the applicant expressed a desire to withdraw their application due to personal reasons. Despite appearing at the hearing and confirming their intention to withdraw the application, the applicant formally requested to withdraw the application. Consequently, the ruling authority allowed the applicant to withdraw their application, leading to the dismissal of the advance ruling application.

In conclusion, the ruling issued by the Authority for Advance Ruling, Tamil Nadu, dismissed the applicant's request for an advance ruling on the applicable GST rate for the mixture of flour, pulses, grams, and cereals as the applicant voluntarily withdrew the application during the personal hearing.