{"id":15424,"date":"2018-11-28T00:00:00","date_gmt":"2018-11-27T18:30:00","guid":{"rendered":""},"modified":"2018-11-28T00:00:00","modified_gmt":"2018-11-27T18:30:00","slug":"in-re-m-s-c-m-enviro-systems-private-limited","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15424","title":{"rendered":"In Re: M\/s. C.M. Enviro Systems Private Limited"},"content":{"rendered":"<p>In Re: M\/s. C.M. Enviro Systems Private Limited<br \/>GST<br \/>2018 (12) TMI 477 &#8211; AUTHORITY FOR ADVANCE RULINGS, KARNATAKA &#8211; TMI<br \/>AUTHORITY FOR ADVANCE RULINGS, KARNATAKA &#8211; AAR<br \/>Dated:- 28-11-2018<br \/>AAR No. KAR ADRG 31\/2018 <br \/>GST<br \/>SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER<br \/>\nRepresented by Sri. Praveen Crasta, Director<br \/>\nORDER 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<br \/>\nM\/s. C.M. Enviro Systems Private Limited, # B-193 &#038; 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<\/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=371708\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> equipments used by DRDO&#39;s and other Defence Establishments, Automotive, Electrical &#038; Electronic Industries (Private &#038; Public Enterprises) and hence the use of these products is scientific &#038; Technical in nature.<br \/>\n3. In view of the above, the Applicant has sought for Advance Ruling on the question that &#8220;Can our product be classified as Scientific &#038; Technical Instruments, Equipments under a relevant Chapter Heading&#8221;. 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.<br \/>\n4. In view of the foregoing, we pass the following<br \/>\nRULING<br \/>\nThe application filed by the Applicant for advance ruling is dismissed as withdra<\/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=371708\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Re: M\/s. C.M. Enviro Systems Private LimitedGST2018 (12) TMI 477 &#8211; AUTHORITY FOR ADVANCE RULINGS, KARNATAKA &#8211; TMIAUTHORITY FOR ADVANCE RULINGS, KARNATAKA &#8211; AARDated:- 28-11-2018AAR No. KAR ADRG 31\/2018 GSTSRI. 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15424\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;In Re: M\/s. C.M. Enviro Systems Private Limited&#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-15424","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15424","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=15424"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15424\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}