{"id":13588,"date":"2018-06-15T00:00:00","date_gmt":"2018-06-14T18:30:00","guid":{"rendered":""},"modified":"2018-06-15T00:00:00","modified_gmt":"2018-06-14T18:30:00","slug":"in-re-shri-sham-caterers","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13588","title":{"rendered":"IN RE: SHRI SHAM CATERERS"},"content":{"rendered":"<p>IN RE: SHRI SHAM CATERERS<br \/>GST<br \/>2018 (9) TMI 435 &#8211; AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; TMI<br \/>AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; AAR<br \/>Dated:- 15-6-2018<br \/>GST-ARA-42\/2017-18\/B-49 <br \/>GST<br \/>SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER<br \/>\nPROCEEDINGS<br \/>\n(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)<br \/>\nThe 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 &#8220;the CGST Act and MGST Act&#8221;] by SHRI SHAM CATERERS , the applicant, seeking an advance ruling in respect of the following questions :<br \/>\nWhether the food and beverages se<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=366699\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>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.<br \/>\nThe 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.<br \/>\nORDER<br \/>\n(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)<br \/>\nNO.GST-ARA-42\/2017-18\/B-49<br \/>\nMumbai, dt. 15-06-2018<br \/>\nThe Application in GST ARA form No. 01 of M\/S. Shri. Sham Caterers vide reference ARA No. 42 dated 19.03.<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=366699\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IN RE: SHRI SHAM CATERERSGST2018 (9) TMI 435 &#8211; AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; TMIAUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; AARDated:- 15-6-2018GST-ARA-42\/2017-18\/B-49 GSTSHRI 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13588\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;IN RE: SHRI SHAM CATERERS&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13588","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13588"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13588\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}