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”] by Gurudev Siddha peeth, the applicant, seeking an advance ruling in respect of the following question :
Does service involving nurturing, nursing and maintenance of flowers, fruits including coconut trees, greeneries, lawns etc agreed to be supplied by a contractor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017
The preliminary hearing in the matter was held on 03.04.2018 and it was pointed out to them that they cannot make application in joint name and therefore were requested to amend applicant accordingly. The applicant filed revised application on 23.05.2018 and the Final hearing was fixed for 21.08.2018 , but applicant has filed letter dated 14.08.2018 received on 14.08.2018 in this office by email with request to grant the permission to withdraw application.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance nil i n application by this authority.
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO. GST-ARA- 35/2017-18/B-93
Mumbai, dt. 20/08/2018
The Application in GST ARA form No. 01 of Gurudev Siddha peeth, vide reference ARA 35 dated 07.03.2018 and revised dated 23.05.218 is disposed off as being withdrawn unconditionally.