The application filed by the Applicant seeking Advance Ruling is disposed as withdrawn.
Authority for Advance Ruling – Application without having GST No. – The applicant’s registration is cancelled and they are presently unregistered for the purposes of GST. The applicant sought Advance Ruling as to (i) what is the applicable GST SAC code and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL); Is it a composite supply or a mixed supply; whether the service is exempted vide Notification No. 12/2017-CT(Rate) dated 28.06.2017. The authority observed that from the application, it was seen that the applicant has stated themselves as 'Unregistered' but the Challan evidencing the payment for application shows a GST No. Hence, the registry addressed the applicant to furnish the above details. The applicant vide their letter dated 14.04.2021 submitted that they have decided to withdraw the Advance Ruling application.
Held that:- The Hon’ble Authority for Advance Ruling allowed the applicant to withdraw the application.