Case Law Details

Case Name : In Re Gypsum Company (Santosh Nagappa Shetty) (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST/ARA-10/2020-21/B-88
Date of Judgement/Order : 24/06/2022
Related Assessment Year :

In re Gypsum Company (Santosh Nagappa Shetty) (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s THE GYPSUM COMPANY (Santosh Nagappa Shetty), vide reference Online ARA Application Dated 28.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

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

PROCEEDINGS

(Under Section 98 of theCentral 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 as “the CGST Act and MGST Act” respectively] by M/s. The Gypsum Company, the applicant, seeking an advance ruling in respect of the following question.

“Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service.”?

The applicant has submitted a letter via email dated 22.06.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 28.08.2020.

The request of the applicant to withdraw their application voluntarily and uncondtionally 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 THE GYPSUM COMPANY (Santosh Nagappa Shetty), vide reference Online ARA Application Dated 28.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

Download Judgment/Order

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