Case Law Details
In re Polyhydron Systems Pvt. Ltd (GST AAR Karnataka)
Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as Part of heading 8906 attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 or not?
But the Applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling and the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under section 98(2) of the CGST Act 2017.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(2) OF THE CGST TAX ACT, 2017 & UNDER 98(2) OF THE KGST ACT, 2017
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