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2018 (9) TMI 441 - AAR - GSTWithdrawal of Advance Ruling application - supply to SEZ units or not? - Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ? - Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units” can be treated as supply to SEZ units or not? - Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service? Held that:- 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.
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