Levy of GST— In the instant case, the applicant are commission agents dealing with tobacco leaves. The applicant has various business activities, such as procuring tobacco leaves from farmers as well as from traders and acting either as commission agent or as seller as the case may be.

The applicant has filed an application seeking advance ruling on 'tax liability for certain business activities'. 

The members of Authority for Advance Ruling expressed different views on the issues raised by the applicant and found no consensus to pronounce any ruling. 

The applicant stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their application for Advance Ruling as withdrawn.

Held that— The Appellate Authority for Advance Ruling, disposed the appeal as dismissed.