GST on vehicle services on per kilometer basis: AAR allows Application withdrawal

In re T S Transport (GST AAR Karnataka) In the case of M/s. T S Transport (GST AAR Karnataka), the applicant, a partnership firm engaged in providing vehicles (specifically concrete mixers) for goods transport on a per kilometer basis, sought an advance ruling under Section 97 of the CGST Act, 2017 and KGST Act, 2017. They wanted to know if they were required to discharge GST under the Reverse Charge Mechanism (RCM). However, the applicant did not submit the hard copies of the application, and their GST registration was cancelled at their request, effective from 22nd December 2021. As a result...