Question of classification of Goods and Service Clarified by Notification issued by GST Council: AAAR dismisses Appeal as Withdrawn [Read Order]

The Rajasthan Appellate Authority For Advance Ruling ( AAAR ) dismissed the appeal as withdrawn. It was found that the question of the classification of goods and services was clarified by a notification issued by the GST Council.

ADS Agro Industries Private Limited, the applicant filed the present appeal under Section 100 of the Central Goods & Service Tax Act, 2017 ( CGST Act ) read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017 ( RGST Act ) by the Appellant on the portal on 13.12.2021 against AAR, Rajasthan Ruling.

According to the Appellant, the AAR Order was communicated to them through the GST portal on 12.11.2021 and was seen by them on 15.11.2021. The Appellant vide letter dated 13.12.2021 received in the office on 02.02.2022 have requested to condone the delay in filing of the appeal.

The Appellant vide email dated 07.02.2024 stated that the GST Council had issued clarification and notification in respect of the question on which Advance Ruling was sought by the Appellant. Therefore, they have withdrawn their appeal.

In light of the withdrawal of the Appeal by the appellant himself, the AAAR comprises of Mahendra Ranga, Member ( Central Tax ) and Dr. Ravi Kumar Surpur, Member ( State Tax ) dismissed the appeal.

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