Case Law Details
In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (GST AAR Maharashtra)
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 [hereinafter referred to as “the CGST and MGST Act”] by SAMPADA CATERERS, PROPRIETOR MRS. SAMPADA SANTOSH HEDAOO the applicant, seeking an advance ruling in respect of the following question :
Whether the supply of services by M/s. Sampada Caterers to the members of VCA Recreation Club for supply of food and drinks by Ws. Sampada Caterers in the Restaurant and bar/permit room of VCA Recreation Club fall under the ambit of Restaurant service and the Notification No. 46/2017 Central Tax (Rate) dated 14th Nov, 2017 effective from 15th Nov, 2017 be applicable for the above mentioned Services or the said services fall under outdoor Catering Service as both these services now attract different rate of Tax ?
The preliminary hearing in the matter was held on 24.07.2018 and the Final hearing was fixed for 23.08.2018 , but applicant filed letter dated 13.08.2018 received on 16.08.2018 in this office with request to allow withdrawal of the application filed on 25.06.2018 due to changes in the circumstances as per Notification No. 13/2018 – Central Tax (Rate) and press release by the GST Council.
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- 45/2018-19/B- 97
Mumbai, dt. 20/08/2018
The Application in GST ARA form No. 01 of M/s. SAMPADA CATERERS, PROPRIETOR MRS. SAMPADA SANTOSH HEDAOO vide reference ARA No. 45 dated 25.06.2018 is disposed off as being withdrawn unconditionally.
