Case Law Details
In re Hotel OM Tunga Vihar (GST AAR Maharashtra)
The applicant has submitted a email letter dated 21.10.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 31.12.2019.
The request of the applicant to withdraw the 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 OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
(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 Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. HOTEL OM TUNGA VIHAR., the applicant, seeking an advance ruling in respect of the following questions.
1. When lodging guest orders food from the room (it is called room service also called as in room dining) then what is the rate of GST applicable?
2. What is GST rate applicable on banquet hall?
The applicant has submitted a email letter dated 21.10.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 31.12.2019.
The request of the applicant to withdraw the 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GST ARA Form No. 01 of M/s. HOTEL OM TUNGA VIHAR., vide reference ARA No. 87 dated 31.12.2019 is disposed of, as being withdrawn voluntarily and unconditionally.
