GST Exemption Withdrawal Issue Not Decided as Advance Ruling Application Was Withdrawn

In re Pentacle Consultants (I) Pvt Ltd. (GST AAR Maharashtra) M/s. Pentacle Consultants (I) Pvt Ltd filed an application before the Authority for Advance Ruling (AAR), Maharashtra, under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant sought an advance ruling on two issues: the applicability of Notification No. 16/2021-Central Tax (Rate) to MCGM in relation to withdrawal of GST exemption in continuation of Notification No. 12/2017-Central Tax (Rate), and the applicable GST rate for the same. A virtual preliminary e-...