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 Notification No. 1/2017-CT (rate) dated — 28.06.2017, added vide Notification No. 6/2018-CT (Rate) dated — 25.01.2018 and vide notification no. 27/2017-CT (Rate) dated — 22.09.2017, under schedule II of GST covers all parts and laterals also of Drip Irrigation System and Sprinkler Irrigation System, even if supplied separately and attract GST @ 12% ?
The applicant has submitted a letter via email dated 16.11.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 17.06.2021.
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.
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The Application in GST ARA Form No. 01 of M/s Apras Irrigations Systems Limited, vide reference ARA No. 10 dated 17.06.2021 is disposed of, as being withdrawn voluntarily and unconditionally.