Applicability of GST — section 97 of the CGST Act, 2017 & MGST Act,2017 –Application for Advance Ruling - The Applicant sought clarification in respect of “Admissibility of Input Tax Credit of tax paid on inputs/ input services”. However, before the personal hearing, the applicant made request for withdrawal of the said Application. Thus, the Application for seeking Advance Ruling dismissed.Kcp Cements Limited [2018] 3 TAXLOK.COM 81 (AAR-AP) [2018] 3 TAXLOK.COM 81 (AAR-AP)