Royal Translines Private Limited vs. Na
(AAR (Authority For Advance Ruling), Maharashtra)
PROCEEDINGS
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The 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 by Royal Translines Private Limited, seeking an advance ruling in respect of the following questions :
1. Whether the transaction would be classified as GTA service.
2. Applicability of Notification No. 20/2017 – Integrated Tax (Rate) dated 22nd August 2017 ?
The preliminary hearing in the matter was held on 18.12.2018 and the Final hearing was fixed for 15.01.2019, but applicant has filed letter dated 26th December, 2018 received on 26.12.2018 in this office with request to allow withdrawal of the application filed on 20.11.2018.
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.
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-92/2018-19/B-14
Mumbai, dt. 23-01-2019
The Application in GST ARA form No. 01 Of Royal Translines Private Limited vide reference ARA No. 92 dated 20.11.2018 is disposed of as being withdrawn unconditionally.
