Shanti Prime Publication Pvt. Ltd.
Withdrawal of Advance Ruling application—Whether the supply of services undertaken by the Applicant by way of transportation entirely through road of imported goods (including services of temporary storage of such goods, would be eligible for exemption under Entry No. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017?
Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road?
Held that—The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.[AUTHORITY FOR ADVANCE RULING, MAHARASHTRA—BRINK'S INDIA PRIVATE LIMITED] 4 TAXLOK.COM 23 (AAR-Maharashtra)