Case Law Details
In re Rich Products and Solutions Pvt Ltd (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 CGST Act and MGST Act” respectively] by M/s. Rich Products and Solutions Pvt Ltd (Formerly Known as Rich Graviss Products Pvt. Ltd), the applicant, seeking an advance ruling in respect of the following questions.
Whether (a) ‘Rich’s Nugel Fruit Strawberry Glaze’, (b) ‘Rich’s Nugel Fruit Orange Glaze’, and (c) ‘Rich’s Nugel Fruit Raspberry Glaze’ used for decoration of cakes, pastry and desserts are classifiable under Heading 21039090? If not, then what is the correct classification?
The applicant has submitted a letter via email dated 04.04.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 14.02.2022.
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. Rich Products and Solutions Pvt Ltd (Formerly Known as Rich Graviss Products Pvt. Ltd),vide reference ARA No. 60 Dated 14.02.2022 is disposed of, as being withdrawn voluntarily and unconditionally.
