Authority for Advance Ruling — Services to overseas group company – The applicant is engaged in providing Business Support Services to its overseas group company at Hong Kong. The applicant sought an advance ruling as to whether the activities carried out in India by the Applicant would constitute a supply of “Other Support Services” falling under HSN code 9985 or as “Intermediary Service” classifiable under HSN code 9961/ 9962; whether these services would qualify as “export of services” in terms of clause 6 of Section 2 of the IGST Act. The applicant vide their letter dated 07.02.2022, requested this authority to permit them to withdraw their application quoting the reason that the issues have been clarified by the CBIC vide Circular No. 159/15/2021-GST Dated: 20th September 2021.

Held that:- The Hon’ble Authority for Advance Ruling disposed the application as withdrawn.