AAR Maharashtra allowed Advance Ruling Withdrawal After Clarity on Export of Services Issue

In re Roop Rasayan Industries Pvt. Ltd. (GST AAR Maharashtra) An application for advance ruling was filed before the Authority for Advance Ruling, Maharashtra under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant sought clarity on the tax treatment of certain services described in the application. Specifically, the questions raised were whether the supply of services qualified as an “export of services” under Section 2(6) of the Integrated Goods and Services Tax Act, 2017, and, if not, whether the supply would f...