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2021 (3) TMI 200 - AAR - GSTPermission for withdrawal of Advance Ruling application - classification and rate of tax on sacks and bags manufactured from Polypropylene non-Woven fabric and Polypropylene Woven Sack Fabric - After filing their application CBIC has clarified the classification and rate of tax on Sacks and bags though its notifications, therefore applicant would like to withdraw their Advance Ruling application - HELD THAT - The application is infructuous. The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.
The case involved M/s. Lorven Flex and Sack India Pvt Ltd seeking clarification through an application for Advance Ruling regarding the classification and rate of tax on sacks and bags made from specific fabrics. The company later withdrew the application as the CBIC had already clarified the classification and tax rate through notifications. Consequently, the application was dismissed as withdrawn by the applicant.
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