2019 (10) TMI 613 - AAR - GST

Permission for withdrawal of Advance Ruling application - HSN/Tariff classification GST rate - supply of bicycle frame lock to be fixed on Bicycle - HELD THAT - The application of the applicant is disposed off as withdrawn under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.

Summary

The Advance Ruling Authority in Punjab received an application from M/s. Machine Tools Corporation regarding the HSN/Tariff classification and GST rate for a bicycle frame lock. The applicant later decided to withdraw the application. The application was disposed of as withdrawn under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.