2019 (9) TMI 822 - AAR - GST

Permission for withdrawal of Advance Ruling application - Classification of goods - Fusible Interlining fabric - classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60? - HELD THAT - The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case. Application dismissed as withdrawn.

Summary

Issues:
Classification of Fusible Interlining fabric under HSN 5903 or based on the blend of yarn in chapters 52-55, 58, or 60.

Analysis:
The case involved an application filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by M/s. Micro Interlinings Pvt. Ltd. The applicant sought an advance ruling on the classification of Fusible Interlining fabric. The specific question raised was whether the fabric should be classified under HSN 5903 or based on the blend of yarn in chapters 52-55, 58, or 60. A preliminary hearing was conducted on 03.08.2019, during which the applicant requested 8 days for additional submissions, which was granted. However, the applicant later voluntarily requested to withdraw their application, which was allowed without delving into the merits or detailed facts of the case.

The Authority for Advance Ruling, Maharashtra, issued an order under Section 98 of the CGST Act and MGST Act, allowing the withdrawal of the application made by M/s. Micro Interlinings Pvt. Ltd. The order, bearing reference number GST-ARA-14/2019-20/B-93, dated 22-08-2019, disposed of the application as withdrawn voluntarily and unconditionally. Additionally, another application in GST ARA Form No. 01 of M/s. Talco Marketing, referenced as ARA No. 14 dated 13.05.2019, was also disposed of in a similar manner, being withdrawn voluntarily and unconditionally.