Case Law Details
In re Reliance Industries Limited (GST AAR Maharashtra)
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 Reliance Industries Limited, the applicant, seeking an advance ruling in respect of the following questions.
1. Whether Sub-entry (i) of Entry No. 34 of Notification No. 11/2017 — Central Tax dated 28.06.2021 which reads, “Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium” is applicable to and covers supply of services by way of admission to the following performances:
a. music performance of various types including Hindustani classical, Western classical, Carnatic classical, Folk, Semi-classical, Devotional, Electronic, Bollywood, Pop, etc.;
b. theatrical performances of various types including Drama, Musicals, Stand-up, Immersive, Experimental, Puppetry/ Object theatre, Children’s theatre, etc.;
c. Indian Classical dance and Folk-dance performances;
d. dance performances, other than Indian Classical dance and Folk dance such as Contemporary dance, Social/Pop dance; and
e. Multi-art performances.
2. Alternatively, whether Sub-Entry (vi) of Entry No. 34 of Notification No. 11/2017 — Central Tax dated 28.06.2021, which reads, “Recreational, cultural and sporting services other than (i), (ii), (iia) (iii), (iiia), (iv) and (v) above” is applicable to and covers the supply of the above-referred services.
The applicant has submitted a letter via email dated 28.01.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 02.09.2021.
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Form No. 01 of M/s. Reliance Industries Limited, vide reference ARA No. 35 Dated 02.09.2021 is disposed of, as being withdrawn voluntarily and unconditionally.
