Case Law Details
In re PepsiCo (India) Holdings 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”] by PepsiCo (India) Holdings Pvt Ltd, the applicant, seeking an ruling in respect of the following question :
Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SL No. 24A of Schedule – III) as “Other Non-Alcoholic Beverage” or under Sub-heading 2202 10 (SL. No. 12 of Schedule-IV) as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 20.06.2017 read with the Corrigendum dated 27.07.2017.”
The Preliminary hearing in the matter was held on 05.06.2018, Sh Nirav karia, Advocate peared and stated they have made written request for withdrawal of the present application d requested that withdrawal of their present ARA application be allowed
The applicant authorized representative Sh. Nirav Karia, Advocate had also filed 1. er dated 17.05.2018 received on 17.05.2018 in this office as per which the applicant’s authorized representative stated that as per instructions from his clients they are making a quest to kindly withdraw the aforesaid application.
The request of the applicant to withdraw the application voluntarily and unconditionally is h reby allowed without going into the merits or detailed facts of this advance ruling application by this authority.
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
N0.G ST-ARA-40/2017-18/B-47
Mumbai, dt. 13/06/2018
The Application in GST ARA form No. 01 of M/s. PepsiCo (India) Holdings Pvt Ltd vide reference no. 40 dated 16.03.2018 is disposed off as being withdrawn unconditionally.
