2018 (9) TMI 435 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 2.50/0 + SGST 2.5%. If not what is the rate of tax?
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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without going into the merits or detailed facts of this advance ruling application – application disposed off as withdrawn. – GST-ARA-42/2017-18/B-49 Dated:- 15-6-2018 – 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 A
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eared and made submissions regarding issues raised by the applicant. During Preliminary hearing it was comminicated that the decision with respect to admission or rejection of application will be communicated in due course. However, the applicant has filed a letter received on 15.05.2018 in this office requesting for the permission to withdraw the application, 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 o
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