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The application filed by the Applicant for advance ruling is disposed off as withdrawn.

Withdrawal of Advance Ruling application — Applicant seeks advance ruling, with regard to classification of Laboratory Reagents, in respect of the following question;

Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST Schedule II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?

Held that :- The applicant had been given an opportunity of hearing on 02.01.2020, but sought adjournment, vide their email dated 26.12.2019. However, the applicant vide their letter dated 02.01.2020, requested this authority to permit them to withdraw their application for advance ruling, quoting the reason that the ruling of this authority bearing number ADRG/71/2019 dated 23.09.2019, in the case of M/s. Chromachemie Laboratory Pvt. Ltd., which has facts similar to that of the applicant. — Hach Dhr India Pvt. Ltd., In Re… [2020] 20 TAXLOK.COM 027 (AAR-Karnataka)