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The application of the applicant is disposed off as withdrawn.

Advance Ruling — The Applicant submitted an application for advance ruling to get clarification on the Notification No. 46/2017- Central Tax, which raise an ambiguity as to whether the rate of tax on canteens inside business premises are to be charged whether 5% or 18%?  However, the applicant wished not to pursue his application and prayed that his said application may be treated as withdrawn because in respect to the rate of GST applicable on Industrial Canteen services a notification was notified by CBIC vide Notification No. 13/2018 dated 26th July 2018. Thus, Application for Advance Ruling dismissed as withdrawn. — Forbes Facility Services Pvt. Ltd., In Re… [2019] 15 TAXLOK.COM 115 (AAR-Punjab)

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