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M/S. MICRO INTERLININGS PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

M/S. MICRO INTERLININGS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Aug 22, 2019
Order No.

GST-ARA-13/2019-20/B-92

Citation

2019(8) TAXREPLY 796
Original Order
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ORDER

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application was filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Micro Interlinings Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following question : Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? Preliminary hearing in the matter was held on 03.08.2019 and the applicant made an oral request to grant them a period of 8 days for making additional submissions, which was granted to them. Vide letter dated 16.08.2019 received in the office of this Authority on 16.08.2019 the applicant has voluntarily requested that they may be allowed to withdraw their subject app....

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