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. Shekhar Bhagwan Gore, the applicant, seeking an advance ruling in respect of the following questions.
1. How much GST Rate applicable to Aryan Contractor Pvt Ltd (subcontractor), 12% or 18%?
2. Which Tariff Head applicable to Aryan Contractor Pvt Ltd (subcontractor)?
The applicant has submitted a letter dated 30.12.2020 and requested that they may be allowed to voluntarily withdraw their subject application filed on 30.12.2020.
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.
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA- 64/2020-21/B- 03
Mumbai, dt. 09/03/2021
The Application in GST ARA Form No. 01 of M/s. Shekhar Bhagwan Gore, vide reference ARA No. 64 dated 30.12.2020 is disposed of, as being withdrawn voluntarily and unconditionally.