Case Law Details
In re Global Fertility Solutions (GST AAR Maharashtra)
The applicant filed an advance ruling application under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, seeking classification of “Vitrification Straw” under tariff item 9018. Subsequently, via email dated 01.12.2025, the applicant informed the Authority that they no longer required clarification on the question raised and requested withdrawal of the application filed on 12.07.2022.
The Authority for Advance Ruling, Maharashtra, accepted the request for withdrawal. The application was allowed to be withdrawn voluntarily and unconditionally, without examining the merits or detailed facts of the case. Accordingly, the application was disposed of as withdrawn under Section 98 of the CGST Act and MGST Act, vide order dated 08.01.2026.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] M/s. GLOBAL FERTILITY SOLUTIONS, the applicant is seeking an advance ruling in respect of the following question.
Whether Vitrification Straw can be classified under Chapter /Heading/Sub Heading/Tariff item 9018.
The applicant submitted a letter via email dated 01.12.2025 and stated that they do not seek clarification on their questions and would like to withdraw the same. Hence, they requested to allow them to withdraw the subject application filed on 12.07.2022.
The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA- 44/2022-23/B- 11 | Mumbai, dt. 08/01/2026
The Application in GST ARA Form No. 01 M/s GLOBAL FERTILITY SOLUTIONS, vide reference Online ARA Application Dated 12.07.2022 is disposed of, as being awn voluntarily and unconditionally.
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