Case Law Details
In re Karve Institute of Social Service (GST AAR Maharashtra)
The applicant has submitted a letter dated 28.04.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 01.09.2021.
The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under Section 97 of the Central Goods and Services Tax and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST and MGST Act ” respectively ] by M/s. KARVE INSTITUTE OF SOCIAL SERVICE, the applicant, seeking an advance ruling in respect of the following question.
Since the institute deploys funds, revived from other entities for CSR purpose u/s 135(5) of the Companies Act 2013, to oversee the execution of the social activities in a pure agent capacity, be charged GST by supplier of Goods and services to the institute?
The applicant has submitted a letter dated 28.04.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 01.09.2021.
The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
ORDER
(Under section 98 of the Central Goods and Services Tax Act 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The Application in GST ARA Form No. 01 of Ws. KARVE INSTITUTE OF SOCIAL SERVICE, vide reference ARA No. 34 Dated 01.09.2021 is disposed of, as being withdrawn voluntarily and unconditionally.
