9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 477 - AAR - GSTPermission to withdraw Advance Ruling Application - classification of goods - Scientific & Technical Instruments, Equipments - the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018, quoting the reason that their claim has no merit - Held that - The application filed by the Applicant for advance ruling is dismissed as withdrawn.
Issues Involved:
1. Application for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017. 2. Classification of products as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading. Analysis: 1. The Applicant, a company engaged in the manufacture and supply of various types of Environmental Test Chambers, filed an application for advance ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017. The chambers supplied by the Applicant simulate real environmental conditions within a closed test space and are used by R&D labs, quality control labs, DRDO, Defence Establishments, Automotive, Electrical & Electronic Industries. The Applicant sought clarification on whether their product can be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading. 2. Subsequently, the Applicant requested to withdraw the application for advance ruling via email, citing that their claim had no merit. Considering this request, the Authority for Advance Rulings dismissed the application as withdrawn. This decision signifies the conclusion of the ruling process without a formal determination on the classification of the Applicant's products. The dismissal of the application implies that the Authority did not provide a definitive ruling on whether the products could be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading. This detailed analysis of the judgment highlights the key issues involved in the application for advance ruling and the subsequent withdrawal by the Applicant before a formal ruling was issued by the Authority for Advance Rulings.
|
