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2020 (12) TMI 901 - AAR - GSTPermission for withdrawal of Advance Ruling application - levy of GST on the total amount being collected by them from Virat Associate LLP, which includes DMG Royalty, DMF & Owner's Royalty, under forward charge mechanism or on Owner's Royalty only? - HELD THAT:- The applicant vide their letter dated 23.11.2020, requested this authority to permit them to withdraw their application for advance ruling, quoting the reason that certain clauses of the MOU have been mended due to the ill effect of COVID-19 and consequential slow down of the business. The application filed by the Applicant for advance ruling is disposed off as withdrawn.
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