GST Rate Issue Left Undecided Because Advance Ruling Application Was Withdrawn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 int...