Authority for Advance Ruling — GST on contract for composite supply – The applicant is an agent of Indian Oil Corporation Limited and is engaged in the distribution of Superior Kerosene Oil for domestic purposes to fair price dealers. The applicant sought an advance ruling as to whether the applicant in the capacity of an agent would be covered within ‘Fair Price shops’ for the purpose of claiming the exemption; whether the invoice raised by the applicant to the dealers under PDS would be covered in services ‘to State Government and othe related questions. The applicant submitted a letter through e-mail on 09.12.2021 and informed that he intended to withdraw the application unconditionally.

Held that:- The Hon’ble Authority for Advance Ruling disposed the applicant, as being withdrawn unconditionally.