Levy of GST — Withdrawal of advance ruling application— Applicant have filed an application seeking an Advance Ruling on the following—

Whether Mining Rights provided by the Steel & Mines Department, Govt of Odisha to the applicant would attract GST under reverse charge under Section 9(3) of the CGST Act, 2017.

Held that—Since, the Applicant is no more desirous of the ruling sought for the application for withdrawal is hereby allowed.—Balasore Alloys Limited, In Re… [2019] 09 TAXLOK.COM 059 (AAR-Odisha)