M/s Forbes Facility Services Pvt. Ltd., R.O. B1 /B2, Manathon Innova, Off. Ganpatrao Kadam Marge, Mumbai-13, Regional office SCO No. 49, 3rd Floor, Above Bank of India, Phase-9, Sector 63, SAS Nagar, Punjab hereinafter referred to as ‘applicant’ had submitted an application for advance ruling in form GSTARA-01 vide ARN No. AD030518000113U dated 04.05.2018 to get clarification on the Notification No. 46/2017- Central Tax, which raise an ambiguity as to whether the rate of tax on canteens inside, business premises .are to be charged whether 5% or 18%? However, vide letter dated 18.07.2019, the applicant has stated that he does not wish to, pursue his advance ruling application dated 04.05.2018 and has prayed that his said advance ruling application may be treated as withdrawn because in respect to the rate of GST applicable on Industrial Canteen Services a notification has been notified by CBIC vide Notification No, 13/2018 dated 26th July 2018. Therefore, the application of the applicant is disposed off as withdrawn under Section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.