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2019 (12) TMI 97 - AAR - GSTPermission for withdrawal of Advance ruling application - classification for the services received by M/s. Robo Silicon Private Limited from the state of Andhra Pradesh for which Royalty is being paid - whether the service can be classified under the heading 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or any other service under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 - rate of GST. HELD THAT:- The applicant vide their letter dated 20.03.2019 informed that they withdraw their application filed for Advance Ruling sought for; on the ground that the notification 27/2018-Central Tax (Rate) dated 31.12.2018, by amending the notification no. 11/2017-Central Tax (Rate) dated 28.06.2017, notified CGST rate at 9% w.e.f.01.01.2019. Since the applicant intended to withdraw their application, there are no reason to go into the merits of the case and accordingly the Application is disposed off.
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