2021 (11) TMI 332

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..... ated 28.06.2017 or not - HELD THAT:- The applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling. Further the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST .....

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..... T Act, 2017 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/-, only under the KGST Act. 2. The applicant is into designing, manufacturing, installation, commissioning of customs built / tailor made Electro-Hydraulic Systems, Hydraulic Power Packs, Hydraulic actuators (standard as well as special purpose), Manifold .....

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..... hether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as Parts of heading 8906 attracting 5% IGST (2.5% CGST 2.5% KGST) as per Schedule I (Sr.No.252) of Notification no 1/ 2017 Central Tax (Rate) dated 28.06.2017 or not ? 4. The applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, r .....

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