ITC Refund: AAR allows applicant to withdraw application

In re DTL Ancillaries Limited (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s DTL Ancillaries Ltd. vide reference no. ARA No. 49 dated 04.10.2019 is disposed of, as being withdrawn voluntarily and unconditionally.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

The present application was 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 Act and MGST Act”] by M/s. DTL ANCILLARIES LIMITED , the applicant, seeking an advance ruling in respect of the following question:

Section 54(3)(ii) allows the refund of credit accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Since we are providing the parts to railway supplies, does the notification No. 5/2017-Central Tax (Rate) dated 28.06.2017 which bars the refund, applicable to our part supplied?

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