Authority for Advance Ruling – GST on Prepared Laboratory Reagents – The applicant sought an Advance Ruling as to whether Prepared Laboratory Reagents imported and supplied by the Applicant and classified under CTH 3822 00 90 of the Customs Tariff Act, 1975 are covered under Entry 80 of Schedule II of the Notification No. 1/2017-Integrated Tax (Rate) dated June 28, 2017 attracting levy of Integrated Tax at the rate of 12%. The applicant via email dated 27.12.2021 requested that they may be allowed to voluntarily withdraw their subject application filed on 07.09.2020.

Held that:- The Hon’ble Authority for Advance Ruling allowed the request of the applicant to withdraw their application voluntarily and unconditionally.