No Ruling on GST Rate on Hair Bands & Beads After Applicant Withdraws Plea

In re Suresh Joraram Choudhary (GST AAR Maharashtra) In In re Suresh Joraram Choudhary before the Authority for Advance Ruling, Maharashtra, the applicant filed an application under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant sought a ruling on the applicable GST rate and HSN classification for plastic hair bands, fabric hair bands, and plastic hair beads. Subsequently, via an email dated 05.02.2026, the applicant informed the authority that they did not wish to pursue the questions raised and expressed their in...