Input Tax Credit — The applicant purchased industrial plots on long term lease. The developer charged GST 18% on lease premium value of industrial plots under HSN 997212. The applicant sought advance Ruling on the question “Whether the applicant is eligible to avail input tax credit of GST paid on long term lease of industrial plots taken from Developer?” However, the applicant submitted application for withdrawal of Application of seeking advance ruling. Authority held that since the applicant withdrawn the application, therefore no ruling is given. — Indo Autotech Limited, In Re… [2019] 14 TAXLOK.COM 073 (AAR-Rajasthan)