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. Minakshi P Kakade, the applicant, seeking an advance ruling in respect of the following questions.
What would be the HSN classification and rate of tax applicable to the applicant who is manufacturing “Laminated High Density Poly Ethylene HDPE Woven Geomembrane for Water Proof lining as per ISI 15351:2015”?
The applicant has submitted a letter via email dated 18.01.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.10.2020.
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.
(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in GST ARA Form No. 01 of M/s. Minakshi P Kakade, vide reference ARA No. 42 Dated 13.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally.