Application for advance ruling is disposed of, as being withdrawn voluntarily and unconditionally.
Advance Ruling— In the instant case, applicant is seeking an advance ruling in respect of the following question.
The Drip irrigation system and sprinkler irrigation system comprises its parts also and classified under chapter sub-heading No. 8424, Whether entry No. 195AA and 195E of Notification No. 1/2017-CT (rate) dated — 28.06.2017, added vide Notification No. 6/2018-CT (Rate) dated — 25.01.2018 and vide notification no. 27/2017-CT (Rate) dated — 22.09.2017, under schedule II of GST covers all parts and laterals also of Drip Irrigation System and Sprinkler Irrigation System, even if supplied separately and attract GST @ 12% ?
The applicant has submitted a letter via email dated 16.11.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 17.06.2021.
Held that— The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
Application for advance ruling is disposed of, as being withdrawn voluntarily and unconditionally.
Advance Ruling— In the instant case, applicant is seeking an advance ruling in respect of the following question.
The Drip irrigation system and sprinkler irrigation system comprises its parts also and classified under chapter sub-heading No. 8424, Whether entry No. 195AA and 195E of Notification No. 1/2017-CT (rate) dated — 28.06.2017, added vide Notification No. 6/2018-CT (Rate) dated — 25.01.2018 and vide notification no. 27/2017-CT (Rate) dated — 22.09.2017, under schedule II of GST covers all parts and laterals also of Drip Irrigation System and Sprinkler Irrigation System, even if supplied separately and attract GST @ 12% ?
The applicant has submitted a letter via email dated 16.11.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 17.06.2021.
Held that— The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.