In re Amit Kishorekumar Goenka (GST AAR Maharashtra)
The applicant filed an application before the Authority for Advance Ruling, Maharashtra under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, seeking clarification on GST implications relating to hostel services provided to students. The questions raised included whether providing lodging along with food constitutes a composite supply under Section 2(30) of the GST Act, whether such services are eligible for exemption under Serial No. 14 of Notification No. 12/2017-CT (Rate) dated 28.06.2017, whether the exemption under Circular No. 32/06/2018 dated 12.02.2018 applies, and whether the services fall under SAC 9963 as per the CBIC press release dated 11.06.2018. Subsequently, the applicant, through an email dated 17.11.2025, stated that they no longer sought clarification on these issues and requested withdrawal of the advance ruling application filed on 30.05.2022. The Authority accepted the request, allowing the application to be withdrawn voluntarily and unconditionally, without examining the merits or factual aspects of the case. Accordingly, the application was disposed of as withdrawn.
FULL TEXT OF ORDER OF 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)
