2018 (9) TMI 855 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Request for withdrawal of Advance Ruling application – Levy of GST – electricity transmission or distribution utility – Whether providing and supplying of electricity as per terms of agreement and getting reimbursement of the amount from tenants would be liable to GST under CGST/SGST Act and whether benefit under Notification No. 12/2017 CGST (Rate) Sr No. 25 or 09/2017 IGST (Rate) Sr No. 26 would be allowed? – 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 by this authority.
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The Application in GST ARA form No. 01
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smission or distribution utility as defined under Sr No. 2 (z) of Definitions. Whether providing and supplying of electricity as per terms of agreement and getting reimbursement of the amount from tenants would be liable to GST under CGST/SGST Act and whether benefit under Notification No. 12/2017 CGST (Rate) Sr No. 25 or 09/2017 IGST (Rate) Sr No. 26 would be allowed to them. Or To whether they can avail exemption under Sr No. 104 of Notification No. 02/2017 CGST (Rate) as supply of Electrical Energy. The Preliminary hearing in the matter held on 21.08.2018 and final hearing was fixed for 11.09.2018. However, the applicant vide mail dated 11.09.2018 received on 11.09.2018 has requested to allow withdrawal of the application filed on 19.07.
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