What does the phrase “Put-up in sets” & “Presented together” as used in Section note 1 of Section VII, note 3 of Section VI and General note to Ch. 32 means, Does it meant, physically together and supplied as one commodity at one price consisting of 2 or more ingredients of desired proportion such that if mixed together for obtaining the desired product. OR Invoiced together though separately packed and supplied as different commodities at different prices but in desired proportion as intended to be mixed together for obtaining the desired product.
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” by ICA Pidilite Private Limited, the applicant seeking an advance ruling in respect of the questions asked were in relation to the classification of the products of the applicant .
The preliminary hearing in the matter was held on 17.07.2018 wherein they stated that they intend to make amendment in their application which may be allowed. The same was allowed. The Applicant filed amendment letter dated 23.07.2018 and the Final hearing was fixed for 21.08.2018, but applicant has filed letter dated 17.08.2018 received on 20.08.2018 in this office with request to allow withdrawal of the application filed on 20.06.2018.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA- 42/2018-19 /B- 96
Mumbai, dt. 20/08/2018
The Application in GST ARA form No. 01 of ICA Pidilite Private Limited, vide reference ARA No. 42 dated 20.06.2018 is disposed off as being withdrawn unconditionally.