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 of this order.

Sri. P.Ganesh Chandra Babu, Un-Registered person, (here in after called as ‘applicant’) had filed an application in Form GST ARA-01, dated : 17.07.2018, with acknowledgement number EFV454335, before this authority, for seeking clarification.

The applicant had paid the prescribed fee, through challan vide CPIN :18073700052594, dated: 12.07.2018, for seeking advance ruling on certain issues.

The issues raised by the applicant is as follows….

• Whether the considerations collecting by the road transport department in account of issuing fancy number on reservation? Comes under GST taxable net or not?
• If comes under GST purview what is the rate of tax?

This authority, did not called for any remarks from jurisdictional officer as per the section 98(1) of CGST Act,2017, as the applicant is an un-registered one, and conducted a personal hearing on 14th September 2018.

The applicant made a request through letter dated 14.09.2018 for withdrawal of their advance ruling application, at the time of personal hearing.

Keeping in view of the request made by the applicant, the authority passed the following order:

ORDER

Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application stands “disposed off”.