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2018 (9) TMI 443 - AAR - GSTWithdrawal of Advance Ruling application - supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods) - transportation of specified goods involves movement through air also which is supplementary/ incidental to the transportation by road - eligibility for exemption under N/N. 12/2017-Central Tax(Rate) dated 28 June, 2017. 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.
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