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2020 (8) TMI 247 - AAR - GSTPermission for withdrawal of Advance Ruling application - Classification of goods - rate of GST - tobacco leaves procured directly from farmers, which are dried and crushed before selling by the farmers - HELD THAT - The application filed by the Applicant for advance ruling is disposed off as withdrawn.
Issues:
Classification and GST rate applicable on tobacco leaves procured directly from farmers. Analysis: The case involved an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 regarding the classification and GST rate applicable on tobacco leaves procured directly from farmers. The applicant, a partnership firm engaged in supplying tobacco, tobacco leaves, and tobacco mixture for biri manufacturing, sought clarification on the classification and GST rate for tobacco leaves that are dried and crushed by farmers before selling. The applicant, M/s. Kothiwale Tobacco Trading Company, requested to withdraw their application due to travel restrictions imposed by the government amidst the COVID-19 pandemic. The Authority for Advance Ruling, Karnataka, granted the applicant's request and disposed of the application as withdrawn. The ruling was made following the applicant's email requesting withdrawal based on the travel restrictions in place due to the COVID-19 pandemic. The decision to dispose of the application as withdrawn was in response to the applicant's inability to proceed with the advance ruling process due to the pandemic situation. The ruling highlighted the impact of the travel restrictions on the applicant's ability to participate in the hearing, leading to the decision to accept the withdrawal of the application. In conclusion, the Authority for Advance Ruling, Karnataka, acknowledged the applicant's request to withdraw the application for advance ruling due to the COVID-19 related travel restrictions. The ruling was disposed of as withdrawn, recognizing the challenges faced by the applicant in participating in the process under the prevailing circumstances.
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