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2021 (11) TMI 332 - AAR - GSTMaintainability of application - Classification of goods - 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? - Schedule I (Sr.No.252) of Notification no 1/ 2017 Central Tax (Rate) dated 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 Act 2017 as well as KGST Act 2017, where as the applicant has discharged the fee of ₹ 5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advance ruling is hereby rejected.
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