Maharashtra GST Advance Ruling Withdrawal: Shree Radha Sarveshwar Laminates
The Authority for Advance Ruling allowed the company to withdraw its request, meaning no decision was made on the product's tax classification.
- Ruling
- NO.GST-ARA-40/2025-26/B-107, Mumbai, dt. 02/06/2026
- Dated
- 02 Jun 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The company asked for a classification ruling on Geo-Membrane.
- The company later requested to withdraw its application.
- The Authority granted the withdrawal without deciding the tax issue.
In short
Shree Radha Sarveshwar Laminates asked the Maharashtra Authority for Advance Ruling (AAR) to classify their Geo-Membrane product for GST purposes. Before the authority could issue a decision, the company asked to withdraw their request. Because the application was withdrawn, the authority did not provide any guidance on how this product should be taxed.
What has changed
How it worked before
Businesses often seek advance rulings to get certainty on how their products are classified under the GST tariff.
What has changed
Nothing changed. Because the application was withdrawn, there is no new interpretation or rule regarding the classification of Geo-Membrane.
Who this affects
Businesses manufacturing or selling Geo-Membrane for water-proof lining who are unsure about their GST classification.
What you should do
This ruling does not apply to anyone else. If you have a similar question about your product's classification, you must file your own application for an advance ruling, as this order provides no legal precedent or guidance.
If you do nothing
If you assume this ruling supports a specific tax rate for your product, you are mistaken. Relying on a withdrawn application provides no protection if your local tax officer disagrees with your classification. You could face demands for unpaid tax, interest, and penalties if your self-assessment is found to be incorrect.
The terms explained
- Advance Ruling
- A written decision provided by tax authorities to a business to clarify how GST laws apply to their specific transactions.
- Classification
- The process of assigning a specific code to a product to determine the correct GST rate it should be taxed at.
- Precedent
- A previous legal decision that serves as a guide or rule for future cases with similar facts.
The ruling in detail
Authority for Advance Ruling
M/s. Shree Radha Sarveshwar Laminates Pvt Ltd
NO.GST-ARA-40/2025-26/B-107, Mumbai, dt. 02/06/2026 · Maharashtra
Questions before the authority
- Classification of Geo-Membrane for Water Proof Lining- Type-II as per IS:15351:2015 under Chapter Heading 5911 10 00.
Facts
The applicant sought an advance ruling regarding the classification of Geo-Membrane for Water Proof Lining under the GST tariff. Subsequently, the applicant communicated via email that they no longer wished to pursue the application. They formally requested permission to withdraw the application voluntarily.
Ruling
The Authority for Advance Ruling allowed the applicant's request to withdraw the application. Consequently, the application was disposed of as withdrawn without addressing the merits of the classification issue.
Reasoning
The applicant voluntarily and unconditionally requested to withdraw the subject application. The Authority exercised its discretion to allow the withdrawal without delving into the merits or detailed facts of the case. The order was passed under the provisions of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017.
Provisions relied on
- Section 97 of the Central Goods and Services Tax Act, 2017
- Section 98 of the Central Goods and Services Tax Act, 2017
- Section 97 of the Maharashtra Goods and Services Tax Act, 2017
- Section 98 of the Maharashtra Goods and Services Tax Act, 2017
For the practitioner
This order provides no guidance on the classification of Geo-Membrane as the application was withdrawn by the taxpayer. It serves only as a procedural record of the **voluntary withdrawal** of the request. Practitioners should note that this ruling does not establish any precedent regarding the taxability or HSN classification of the product in question.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/4_gst-shree_radha_sarveshwar_laminates_pvt_ltd.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
Our clients range from a first proprietorship registering for GST to established companies running operations across several states. Much of our work is exactly this: reading what a department has published and telling a business, in plain terms, whether it changes anything for them.
We operate from five offices and serve clients across the rest of India remotely:
- Pune (HQ): RTC Silver, B4-708, Sai Satyam Park, Wagholi, Pune, Maharashtra 412207
- Mumbai: 104, Rajshila Building, 597 J.S.S. Road, Marine Lines, Mumbai 400002
- Delhi: 3rd Floor, B-6/154-155, Sector 5, Rohini, Delhi 110085
- Gurugram: Pioneer Urban Square, B109, Golf Course Ext Road, Sector 62, Gurugram 122098
- Ahmedabad: Phoenix Tower, 1107, near Commerce Six Road, Drive In Road, Navrangpura, Ahmedabad, Gujarat 380009
If anything on this page affects you and you would like somebody to look at your own position, we are glad to help. Call +91 94594 56700, write to sales@patronaccounting.com, or visit patronaccounting.com. The first conversation costs nothing.