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. Sonai Tarmat JV , the applicant, seeking an advance ruling in respect of the following question.
What will be the rate of GST in case of works contract service related earthwork provided to the Central Railway?
The applicant has submitted a letter via email dated 15.02.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 04.09.2020.
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.
(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in GST ARA Form No. 01 of M/s. Sonai Tarmat JV, vide reference ARA No. 20 Dated 04.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally.