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2021 (3) TMI 142 - AAR - GSTPermission for withdrawal of petition - levy of GST - Collection of amount as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devotees in a public place of worship - supply of Goods or Supply of Service - rate of tax - HELD THAT:- The applicant has filed application through online ARA-01 Portal on 21-02-2020. However, the applicant has filed physical copy of the application along with a letter dated 29.01.2021, requesting this authority to permit them to withdraw their application for advance ruling due to the current pandemic situation created by COVID19. The application filed by the Applicant for advance ruling is disposed off as withdrawn.
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