Case Law Details
In re Hitachi Astemo Brake Systems India Private 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 T Act and MGST Act” respectively] by M/s. HITACHI ASTEMO BRAKE SYSTEMS INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following question.
Whether the product “Brake Pad” (consisting friction material) can be under HSN 6813. Applicant filed online application and Advance Ruling office requested via email for hard opy of their application in four sets. The applicant requested via email dated 24.05.2022 that they may be allowed to voluntarily withdraw their subject application filed on 18.06.2018. 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)
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