Levy of GST—In the instant case, the question before authority is that Whether providing and supplying of electricity as per terms of agreement and getting reimbursement of the amount from tenants would be liable to GST under CGST/SGST Act and whether benefit under Notification No. 12/2017 CGST (Rate) Sr No. 25 or 09/2017 IGST (Rate) Sr No. 26 would be allowed to them.

Or whether they can avail exemption under Sr No. 104 of Notification No. 02/2017 CGST (Rate) as supply of Electrical Energy.

Held that—The Preliminary hearing in the matter held on 21.08.2018 and final hearing was fixed for 11.09.2018. However, the applicant vide mail dated 11.09.2018 received on 11.09.2018 has requested to allow withdrawal of the application filed on 19.07.2018.

Ruling—The Application in GST ARA form No. 01 of M/s. Magarpatta Retail Private Limited, vide reference ARA No. 56 dated 19.07.2018 is disposed off as being withdrawn unconditionally.[AUTHORITY FOR ADVANCE RULING, MAHARASHTRA][MAGARPATTA RETAIL PRIVATE LIMITED] [2018] 4 TAXLOK.COM 85 (AAR-Maharashtra)