{"id":13587,"date":"2018-06-13T00:00:00","date_gmt":"2018-06-12T18:30:00","guid":{"rendered":""},"modified":"2018-06-13T00:00:00","modified_gmt":"2018-06-12T18:30:00","slug":"in-re-pepsico-india-holdings-pvt-ltd","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13587","title":{"rendered":"In Re: PepsiCo (India) Holdings Pvt. Ltd."},"content":{"rendered":"<p>In Re: PepsiCo (India) Holdings Pvt. Ltd.<br \/>GST<br \/>2018 (9) TMI 434 &#8211; AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; TMI<br \/>AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; AAR<br \/>Dated:- 13-6-2018<br \/>GST-ARA-40\/2017-18\/B-47 <br \/>GST<br \/>SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER<br \/>\nPROCEEDINGS<br \/>\n(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)<br \/>\nThe present application has been 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 &#8220;the CGST Act and MGST Act&#8221;] by PepsiCo (India) Holdings Pvt Ltd, the applicant, seeking an advance ruling in respect of the following question :<br \/>\n&#8220;Whet<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=366698\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>plication be allowed.<br \/>\nThe applicant authorized representative Sh. Nirav Karia, Advocate had also filed Ietter dated 17.05.2018 received on 17.05.2018 in this office as per which the applicant&#39;s authorized representative stated that as per instructions from his clients they are making a request to kindly withdraw the aforesaid application.<br \/>\nThe request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.<br \/>\nORDER<br \/>\n(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)<br \/>\nNO.GST-ARA-40\/2017-18\/B-47<br \/>\nMumbai, dt. 13.06.2018<br \/>\nThe Applicati<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=366698\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Re: PepsiCo (India) Holdings Pvt. Ltd.GST2018 (9) TMI 434 &#8211; AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; TMIAUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; AARDated:- 13-6-2018GST-ARA-40\/2017-18\/B-47 GSTSHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13587\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;In Re: PepsiCo (India) Holdings Pvt. Ltd.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13587","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13587"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13587\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}