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2020 (5) TMI 215 - AAR - GSTPermission for withdrawal of application - classification of services - composite supply of Works Contract - activities of construction carried out by the Applicant for its customer under the Construction Agreement - classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017 or not? HELD THAT:- The applicant has taken a commercial call to not pursue the proposed business project in TamilNadu, Therefore, they prayed that the Hon’ble Authority permit the applicant to withdraw the subject application filed in this matter. The application filed by the Applicant seeking Advance Ruling is disposed as withdrawn.
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