Case Law Details

Case Name : In re Shri Sham Caterers (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-42/2017-18/B-49
Date of Judgement/Order : 15/06/2018
Related Assessment Year :

In re Shri Sham Caterers (GST AAR Maharashtra)

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 SHRI SHAM CATERERS , the applicant, seeking an advance ruling in respect of the following questions :

Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 2.5% + SGST 2.5%. If not what is the rate of tax ?

The Preliminary hearing in the matter was held on 10.04.2018, Sh Govind Yashwant Patwardhan, Advocate appeared and argued for admission of application as per contentions made in ARA. Jurisdictional Officer Asstt. Commissioner of State Tax, D-704, Unit -4, Pune appeared and made submissions regarding issues raised by the applicant. During Preliminary hearing it was coimminicated that the decision with respect to admission or rejection of application will be communicated in due course.

However, the applicant has filed a letter received on 15.05.2018 in this office requesting for the permission to withdraw the application, stating that discussion during Preliminary hearing it is evident to him that the query raised by the applicant is a settled issue under service tax which is now merged in GST. Since the issue is already settled the applicant would like to withdraw.

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 ruling application by this authority.

ORDER

(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

NO.GST-ARA-42/2017-18/B-49

Mumbai, dt. 15/06/2018

The Application in GST ARA form No. 01 of M/s. Shri. Sham Caterers vide reference ARA No. 42 dated 19.03.2018 is disposed off as being withdrawn unconditionally.

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