PROCEEDINGS

(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

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 AF GARMENTS 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.

1. Whether circular No.44/18/2D18-CGST applies to this transaction?

2. Whether “Rawji Industrial Corporation” has to charge GST on this transaction ?

3. If answer to Question No. 2 is “Yes” at what rate ?

4. Whether “AF Garments Pvt Ltd.” can get input Tax Credit of such GST paid on this transaction?

5. If answer to Question No 4 is “Yes”, and if “AF Garments Pvt Ltd.” is having only export sales (i.e. either Direct Export or through some Exporter), can he claim refund of such accumulated input Tax Credit of GST paid in this transaction?

The preliminary hearing in the matter was held on 01.08.2018 wherein Sh. Ritesh Rathi, C.A. alongwith Sh. Kumarpal Shah and Sh. Sagar Mistry appeared and requested for admission of application as per contentions made in their application. The Applicant was directed to reframe his questions as discussed within one week and it was informed to them that application would be treated as made from the date of reframing, but applicant has filed letter dated 03.09.2018 received on 04.09.2018 in this office with request to allow withdrawal of the application filed on 30.06.2018.

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.

ORDER

(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

NO.GST-ARA-49/2018-19 /B-104

Mumbai, dt. 05.09.2018

The Application in GST ARA form No. 49 of AF GARMENTS PRIVATE LIMITED, vide reference ARA No. 49 dated 30.06.2018 is disposed off as being withdrawn unconditionally.