GST Rate Issue Left Undecided Because Advance Ruling Application Was Withdrawn

In re Onetake media com Pvt. Ltd. (GST AAR Maharashtra)

M/s. Onetake Media Com Pvt. Ltd. filed an application under Section 97 of the CGST Act, 2017 and the MGST Act, 2017 before the Maharashtra Authority for Advance Ruling (AAR). The applicant sought an advance ruling on whether it should charge GST at 12% instead of the 18% rate that it had been charging, or continue applying GST at 18%.

Subsequently, through an email dated 07.05.2026, the applicant informed the Authority that it did not wish to seek any clarification on the question raised in the application. The applicant expressed its intention to voluntarily withdraw the application that had been filed on 09.11.2021 and requested permission for such withdrawal.

The Maharashtra AAR considered the request and noted that the withdrawal was voluntary and unconditional. Accordingly, the Authority allowed the applicant’s request to withdraw the advance ruling application.

The application was permitted to be withdrawn without examining the merits of the issue raised and without discussing the detailed facts of the case. As a result, no ruling was issued on the question regarding the applicable GST rate of 12% or 18%.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

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 e CGST Act and MGST Act” respectively] M/s. Onetake media com Pvt Ltd, the t is seeking an advance ruling in respect of the following questions.

Whether applicant have to Charge 12% Instead of 18% which applicant usually Charge or whether applicant have to continue with 18% GST rate?

The applicant, vide email dated 07.05.2026, stated that they do not wish to seek any clarification on the question raised and have expressed their intention to voluntarily

withdraw the same. Accordingly, they have requested permission to withdraw the subject application filed on 09.11.2021.

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)