Advance Ruling— Section 97 of CGST Act— In the instant case, the applicant, seeking an advance ruling in respect of the following question.
What will be the GST Tax Rate applicable on our product along with specific HSN Code and the product details are mentioned in the attachment?
The applicant has submitted a letter and requested that they may be allowed to voluntarily withdraw their subject application filed on 28.08.2020.
Held that— The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.