The application filed by the Applicant for advance ruling is liable for rejection under Section 98(2) of the CGST Act 2017.
Advance Ruling— Section 98 of CGST Act— In the instant case, the applicant is a manufacturer of tractor trailers. The applicant filed the instant application to get the clarity on the rate of tax on trailers used for agriculture purposes that do not have automated loading or unloading facility.
The applicant has sought advance ruling in respect of the following questions:
i. Rate of tax on trailers registered to be used for agriculture purposes.
ii. Rate of tax on trailers without tipping kit and to be registered for use for agricultural purposes.
The applicant requested to permit them to withdraw the instant application, filed for advance ruling.
Held that— The application filed by the Applicant for advance ruling is hereby rejected.
The application filed by the Applicant for advance ruling is liable for rejection under Section 98(2) of the CGST Act 2017.
Advance Ruling— Section 98 of CGST Act— In the instant case, the applicant is a manufacturer of tractor trailers. The applicant filed the instant application to get the clarity on the rate of tax on trailers used for agriculture purposes that do not have automated loading or unloading facility.
The applicant has sought advance ruling in respect of the following questions:
i. Rate of tax on trailers registered to be used for agriculture purposes.
ii. Rate of tax on trailers without tipping kit and to be registered for use for agricultural purposes.
The applicant requested to permit them to withdraw the instant application, filed for advance ruling.
Held that— The application filed by the Applicant for advance ruling is hereby rejected.