In re R K Azad Infrastructure (GST AAR Maharashtra)
An application was filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 before the Authority of Advance Ruling, Maharashtra seeking clarification on two issues. The applicant had requested an advance ruling on the applicable rate of tax and the correct classification of services provided to a main contractor (builder/developer) for civil construction of low-cost houses, each having a carpet area of up to 60 square meters, forming part of an affordable housing project that had been granted infrastructure status by a Government of India notification dated 30 March 2017. Subsequently, through an email dated 25 November 2025, the applicant informed the authority that it no longer sought clarification on the questions raised and requested withdrawal of the application filed on 14 March 2022. The applicant sought withdrawal voluntarily and unconditionally. The Authority allowed the request and disposed of the application without examining the merits or factual details of the case. Accordingly, by order dated 28 November 2025, the advance ruling application was disposed of as withdrawn voluntarily and unconditionally under Section 98 of the CGST Act and the MGST Act.
