Advance Ruling — The Applicant sought Advance ruling to know what shall be the HSN/Tariff classification GST rate applicable on supply of bicycle frame lock to be fixed on Bicycle? Whether under chapter Heading / Sub Heading 8301 @18% or Chapter Heading / Sub Heading 8714 @ 12%?. However, the applicant requested to withdraw the same. Therefore, the application of the applicant disposed off as withdrawn. — Machine Tools Corporation, In Re… [2019] 15 TAXLOK.COM 119 (AAR-Punjab)