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Case Law Details

Case Name : In re Altracrete Build Mat Pvt Ltd. (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-39/2022-23/B-87
Date of Judgement/Order : 21/06/2022
Related Assessment Year :
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In re Altracrete Build Mat Pvt Ltd. (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s Altracrete Build Mat Pvt Ltd, vide reference Online ARA Application Dated 24.07.2018 is disposed of, as being withdrawn voluntarily and unconditionally.

FULL TEXT OF THE ORDER OF AUTHORITY FOR 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 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. Altracrete Build Mat Pvt Ltd, the applicant, seeking an advance ruling in respect of the following questions.

1) For the HSN code related to 1. Tiles adhesive 2. Block Joint Morter 3. Wall Putty & 4. Tile grout

Applicant filed online application on system and Advance Ruling office requested via email for hard copy of their application in four sets. The ARA office heard the case on 17.05.2022. The applicant requested that they may be allowed to voluntarily withdraw their subject application filed on 24.07.2018 via mail on dated 19.06.2022.

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)

The Application in GST ARA Form No. 01 of M/s Altracrete Build Mat Pvt Ltd, vide reference Online ARA Application Dated 24.07.2018 is disposed of, as being withdrawn voluntarily and unconditionally.

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