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<h1>Withdrawal of Application for Bicycle Frame Lock GST Rate Ruling by Machine Tools Corporation</h1> <h3>In Re: M/s. Machine Tools Corporation</h3> In Re: M/s. Machine Tools Corporation - TMI The Advance Ruling Authority in Punjab received an application from M/s. Machine Tools Corporation regarding the HSN/Tariff classification and GST rate for a bicycle frame lock. The applicant later decided to withdraw the application. The application was disposed of as withdrawn under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.