Home Case Index All Cases GST GST + AAR GST - 2021 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (6) TMI 644 - AAR - GSTPermission for withdrawal of application - Exemption under Serial No. 66 of N/N. 12/2017-Central Tax (Rate) dated 28th June 2017 - Indian Institute of Technology Madras - educational Institution or not - rate of tax on services provided to Indian Institute of Technology Madras - nil rate applicable as per Serial no 3 of Notification No 12/2017 - Central Tax (Rate) dated 28th June 2017 or otherwise? - HELD THAT:- In the case at hand, the applicant vide their application has stated that they provide security service to IIT Madras and when the documents related to the supply for which ruling is sought was called for, the applicant has stated that by mistake they had mentioned that the services are provided to IIT Madras in the application, while the services are being provided to IIITDM, Kancheepuram - the applicant had made elaborate submissions as to the constitution of IIT Madras in their application and their interpretation as to how the exempting entries as per Notification No. 12/2017 ibid is not applicable to IIT Madras. The applicant was informed the above statutory provisions during the hearing held on 09.04.2021 and they stated that they would withdraw the application filed by them in the instant case. Application is allowed to be withdrawn.
|