2018 (11) TMI 402 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – TMI – Application for withdrawal of Advance Ruling application – Held that:- Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application “disposed off”. – AAR/AP/05(GST)/2018 in Application No. AAR/04/(GST)/2018 Dated:- 2-8-2018 – SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. K. Pitcheswara Rao Present for the Jurisdictional Officer: Remarks Received Note: Under Section 100 of the APGST Act 2017, an appeal against this ruling lies Before the appellate authority for advance ruling constituted under section 99 of APGST Act 2017, within a period of 30 days from the date of service
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to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods . 3. In this connection, the authority for advance ruling requested for remarks of jurisdictional officer i.e. Superintendent, Macherla Range, as the taxpayers was allotted to Centre as per Section 98(1), and received remarks from the jurisdictional officer that no proceedings are pending before any authority on the issues raised by the applicant in his application. 4. Based on the remarks of the jurisdictional officer, this authority had called the applicant to attend personal hearing on 25th June 2018. 5. The applicant made a request throug
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