Advance Ruling— Section 97 of CGST Act— In the instant case, the applicant is seeking an advance ruling in respect of the following questions.

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

The applicant requested that they may be allowed to voluntarily withdraw their subject application. The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.