M/S. Talco Marketing vs. Na
(AAR (Authority For Advance Ruling), Maharashtra)

Case Law
Petitioner / Applicant
M/S. Talco Marketing
Respondent
Na
Court
AAR (Authority For Advance Ruling)
State
Maharashtra
Date
Aug 22, 2019
Order No.
GST-ARA-14/2019-20/B-93
TR Citation
2019 (8) TR 797
Related HSN Chapter/s
52 , 5903
Related HSN Code
N/A

ORDER

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 was 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 M/s. Micro Interlinings Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following question :

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60?

Preliminary hearing in the matter was held on 03.08.2019 and the applicant made an oral request to grant them a period of 8 days for making additional submissions, which was granted to them. Vide letter dated 16.08.2019 received in the office of this Authority on 16.08.2019 the applicant has voluntarily requested that they may be allowed to withdraw their subject application filed on 13.05.2019.

The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

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-14/2019-20/B-93

Mumbai, dt. 22-08-2019

The Application in GST ARA Form No. 01 of M/s. Talco Marketing, vide reference ARA No. 14 dated 13.05.2019, is disposed of, as being withdrawn voluntarily and unconditionally.

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