Withdrawal of advance ruling application— Applicant has sought ruling to be pronounced under section 97 (2) (d) of the CGST Act 2017, on the following questions:

What would be the proper classification of quilt (other than cotton quilt)? Whether it would be classified under sr. no. 224 of Schedule II under chapter heading 9404 described as “products wholly made of quilted textile material” attracting GST@12% or under sr. no. 438 of Schedule III under chapter heading 9404 attracting GST@18.

Held that— Since the applicant withdrew the application, therefore no ruling is given.—Bella Casa Fashion & Retail Limited, In re…. [2019] 8 TAXLOK.COM 062 (AAR-Raj)