Shanti Prime Publication Pvt. Ltd.
Withdrawal of Advance Ruling application—The applicant, seeking an advance ruling in respect of the following questions :
1. Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ units be treated as supply to SEZ units or not ?
2. Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units” can be treated as supply to SEZ units or not ?
3. Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service ?
Held that :- The Application in GST ARA form No. 01 of Magarpatta Club And Resorts Pvt. Ltd., vide reference ARA No, 39 dated 15.06.2018 is disposed off as being withdrawn unconditionally.  3 TAXLOK.COM 057 (AAR-Maharashtra)