GST classification of power banks application withdrawn under heading 8504 The applicant sought a ruling on the GST classification of power banks under heading 8504. However, before a personal hearing, the applicant withdrew the ...
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GST classification of power banks application withdrawn under heading 8504
The applicant sought a ruling on the GST classification of power banks under heading 8504. However, before a personal hearing, the applicant withdrew the application. As a result, the advance ruling authority dismissed the application as withdrawn.
Issues involved: Classification of power bank under GST - Applicability of GST rate
Analysis: The case involved a query regarding the classification of a power bank under the GST regime. The applicant, a company with a strong presence in India and global exports, sought an advance ruling on whether a power bank falls under heading 8504, attracting an 18% GST rate. The applicant intended to start production of power banks as part of the 'Make In India' campaign. However, before a personal hearing could take place, the applicant withdrew their application, requesting to drop the verification and examination. Consequently, the advance ruling authority dismissed the application as withdrawn, and the order was passed accordingly.
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