M/s. C.M. Enviro Systems Private Limited, # B-193 & 194, Peenya II Stage, V Main Road, Bengaluru- 560 058 (herein after referred to as Applicant) having GSTIN number 29AAACC5910C1Z3, have filed an application, on 16.05.2018, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01.They also enclosed copy of challan for ₹ 10,000/- (CGST – ₹ 5,000/- & SGST – ₹ 5,000/-) bearing CIN number SBIN18052900009069 dated 04.052018.

2. The Applicant is engaged in the manufacture and supply of various types of Environmental Test Chambers i.e. Climatic Chamber, Thermal Shock Chamber; Corrosion Test Chamber, Altitude Chamber, Dust Chamber, Rain Chamber, Walk in and drive in Chamber, that simulate real environmental conditions within a closed test space. The Applicant stated that these chambers are supplied to R&D and quality control labs to test the reliability of a product, these equipments used by DRDO’s and other Defence Establishments, Automotive, Electrical & Electronic Industries (Private & Public Enterprises) and hence the use of these products is scientific & Technical in nature.

3. In view of the above, the Applicant has sought for Advance Ruling on the question that “Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading”. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018, quoting the reason that their claim has no merit.

4. In view of the foregoing, we pass the following

RULING

The application filed by the Applicant for advance ruling is dismissed as withdrawn.