2019 (12) TMI 1004 - AAR - GST

Permission for withdrawal of application - Classification of goods - rate of GST - almond milk - entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017 - HELD THAT - The Application in GST ARA Form No. 01 of M/s. Life Health Foods India Pvt Ltd., is disposed of, as being withdrawn voluntarily and unconditionally.

Summary

Issues:
1. Application for advance ruling under CGST Act and MGST Act regarding the classification and GST rate of 'almond milk' sold by the applicant.

Analysis:
The applicant, M/s. Life Health Foods India Pvt. Ltd., sought an advance ruling on whether the 'almond milk' they sell falls under entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017, attracting a GST rate of 12%. Additionally, they inquired about the correct classification and GST rate if the almond milk did not fall under the aforementioned entry.

The proceedings involved a preliminary hearing scheduled for 28.11.2019, during which the applicant submitted a letter dated 21.11.2019, expressing their desire to voluntarily withdraw the application filed on 18.09.2019. The Authority for Advance Ruling allowed the applicant's request for voluntary withdrawal without delving into the merits or detailed facts of the case.

In the final order issued under section 98 of the CGST Act and MGST Act, the application made by M/s. Life Health Foods India Pvt. Ltd. in GST ARA Form No. 01, reference ARA No. 44 dated 18.09.2019, was disposed of as withdrawn voluntarily and unconditionally on 03/12/2019. The ruling authority did not provide a determination on the classification or GST rate of the 'almond milk,' as the application was withdrawn by the applicant.