In Re: M/s. C.M. Enviro Systems Private Limited
GST
2018 (12) TMI 477 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – TMI
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 28-11-2018
AAR No. KAR ADRG 31/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
Represented by Sri. Praveen Crasta, Director
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
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 ruli
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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 withdra
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