AAR allows ‘Apras Irrigations Systems Limited’ to withdraw application

In re (Apras Irrigations Systems Limited GST AAR Maharashtra) 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] by M/s Apras Irrigations Systems Limited, the applicant, seeking an advance ruling in respect of the following question. The Drip irrigation system and sprinkler irrigation system comprises its parts also and classified under chapter sub-heading No. 8424, Whether entry No. 195AA and 195E of Notif...