Case Law Details
In re Lonza India Private Limited (GST AAR Maharashtra)
The Application in GST ARA Form No. 01 of M/s. Lonza India Private Limited, vide reference ARA No. 23 Dated 07.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, 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 CGST Act and MGST Act” respectively ] by M/s. Lonza India Private Limited, the applicant, seeking an advance ruling in respect of the following questions.
Whether Prepared Laboratory Reagents imported and supplied by the Applicant and classified under CTH 3822 00 90 of the Customs Tariff Act, 1975 are covered under Entry 80 of Schedule 11 of the Notification No. 1/2017-Integrated Tax (Rate) dated June 28, 2017 attracting levy of Integrated Tax at the rate of 12%?
The applicant has submitted a letter via email dated 27.12.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 07.09.2020.
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Form No. 01 of M/s. Lonza India Private Limited, vide reference ARA No. 23 Dated 07.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
