In re Life Health Foods India Pvt. Ltd (GST AAR Maharashtra)
The Application in GST ARA Form No. 01 of M/s. Life Health Foods India Pvt Ltd., vide reference ARA No. 44 dated 18.09.2019, is disposed of, as being withdrawn voluntarily and unconditionally.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application was 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”] by Ws. Life Health Foods India Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions:
1. Whether’ almond milk’ sold by the applicant is covered entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017 and attracts Goods and Services Tax @12% ?
2. If the answer to above is negative, what is the correct classification and GST Rate of ‘almond milk sold by applicant?
Preliminary hearing in the matter was fixed on 28.11.2019. The applicant has submitted a letter dated 21.11.2019, and requested that they may be allowed to voluntarily withdraw their subject application filed on 18.09.2019.
The request of the applicant to withdraw the 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- 44/2019-20/B-119
Mumbai, dt. 03/12/2019
The Application in GST ARA Form No. 01 of M/s. Life Health Foods India Pvt Ltd., vide reference ARA No. 44 dated 18.09.2019, is disposed of, as being withdrawn voluntarily and unconditionally.
