In re Cranberry Analytics Private Ltd (GST AAR Maharashtra)
The matter before the Authority for Advance Ruling, Maharashtra, involved an application filed under Section 97 of the CGST Act and MGST Act seeking clarification on GST applicability to services provided to a municipal corporation.
The applicant sought a ruling on whether its services were covered under clause 5 of the Twelfth Schedule of Article 243W of the Constitution of India and whether such services qualified as “pure services” eligible for exemption under Sr. No. 03 of Notification No. 12/2017-Central Tax (Rate). The issue was whether services rendered to a local authority in relation to functions entrusted under Article 243G/243W would attract a nil GST rate.
However, before any adjudication on merits, the applicant submitted an email dated 20 January 2026 stating that it no longer wished to pursue the questions raised and requested withdrawal of the application.
The Authority accepted the request, noting that the withdrawal was voluntary and unconditional. Accordingly, the application filed on 7 July 2025 was disposed of as withdrawn, without examining the merits or issuing any ruling on the issues raised.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING MAHARASHTRA
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
