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2018 (9) TMI 434 - AAR - GSTWithdrawal of Advance Ruling application - Whether the product Sting - Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SI No, 24A of Schedule-III) as “Other Non-Alcoholic Beverage” or under Sub-heading 220210 as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of N/N. 01/2017 - integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017? 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.
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