IN RE: SHRI SHAM CATERERS
GST
2018 (9) TMI 435 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 15-6-2018
GST-ARA-42/2017-18/B-49
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by SHRI SHAM CATERERS , the applicant, seeking an advance ruling in respect of the following questions :
Whether the food and beverages se
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ion, stating that discussion during preliminary hearing it is evident to him that the query raised by the applicant is a settled issue under service tax which is now merged in GST. Since the issue is already settled the applicant would like to withdraw.
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 by this authority.
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-42/2017-18/B-49
Mumbai, dt. 15-06-2018
The Application in GST ARA form No. 01 of M/S. Shri. Sham Caterers vide reference ARA No. 42 dated 19.03.
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