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of <h1>Authority for Advance Ruling dismisses AF GARMENTS PRIVATE LIMITED's application without specific rulings on GST issues.</h1> The Authority for Advance Ruling, Maharashtra, disposed of the application filed by AF GARMENTS PRIVATE LIMITED as withdrawn unconditionally, without ... Withdrawal of Advance Ruling application - Classification of goods - applicability of Circular No.44/18/2D18-CGST - Levy of GST - Input Tax Credit - deemed export - refund of accumulated CENVAT Credit. Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn. Issues:1. Applicability of circular No.44/18/2018-CGST to the transaction.2. Liability of 'Rawji Industrial Corporation' to charge GST.3. Determination of GST rate if liable to charge.4. Eligibility of 'AF Garments Pvt Ltd.' for input tax credit.5. Possibility of claiming a refund for accumulated input tax credit in case of export sales.Analysis:1. The application was filed by AF GARMENTS PRIVATE LIMITED seeking an advance ruling on the classification of their products and the applicability of circular No.44/18/2018-CGST to the transaction. However, the applicant later requested to withdraw the application voluntarily and unconditionally, which was allowed by the authority without delving into the merits of the case.2. The issue of whether 'Rawji Industrial Corporation' had to charge GST on the transaction was also raised in the application. However, since the application was withdrawn, this issue was not further deliberated upon by the authority.3. In case 'Rawji Industrial Corporation' was found liable to charge GST, the determination of the applicable GST rate was another query posed by AF GARMENTS PRIVATE LIMITED. Due to the withdrawal of the application, this issue was not specifically addressed in the judgment.4. The eligibility of 'AF Garments Pvt Ltd.' for claiming input tax credit on the GST paid in the transaction was a significant concern. The authority did not provide a ruling on this matter as the application was withdrawn before a decision could be made.5. Lastly, the possibility of claiming a refund for the accumulated input tax credit of GST paid in the transaction in case of export sales by 'AF Garments Pvt Ltd.' was also a point of contention. However, since the application was withdrawn, the authority did not delve into the details of this issue or provide any specific ruling regarding the refund claim.In conclusion, the judgment by the Authority for Advance Ruling, Maharashtra, dated 05.09.2018, disposed of the application filed by AF GARMENTS PRIVATE LIMITED as withdrawn unconditionally, without providing specific rulings on the various issues raised in the application.
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