2018 (7) TMI 1262 - AAR - GST

Classification of goods - Power Bank - Whether the product power bank which is used to charge portable devices can be classified under heading 8504 attracting GST rate of 18%? - Held that - The comments of the concerned officer were sought under section 98 (1) of the Act ibid but before the applicant could be provided a personal hearing the applicant has withdrawn their application vide their application received today i.e. and requested to drop the verification and examination of the said application - application dismissed as withdrawn.

Summary

Issues involved:
Classification of power bank under GST - Applicability of GST rate

Analysis:
The case involved a query regarding the classification of a power bank under the GST regime. The applicant, a company with a strong presence in India and global exports, sought an advance ruling on whether a power bank falls under heading 8504, attracting an 18% GST rate. The applicant intended to start production of power banks as part of the 'Make In India' campaign. However, before a personal hearing could take place, the applicant withdrew their application, requesting to drop the verification and examination. Consequently, the advance ruling authority dismissed the application as withdrawn, and the order was passed accordingly.