The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act"] by Magarpatta Club And Resorts Pvt Ltd , 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 ?
The preliminary hearing in the matter was held on 17.07.2018 and the Final hearing was held on for 07.08.2D18 and further applicant stated that they would be making further submissions with respect to matter latest by 13.08.2018, However the applicant has filed letter dated 13.08.2018 received on in this office by email requesting to allow withdrawal of the application filed on 15.06.2018.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-39/2018-19/B-95 Dated 20/08/2018
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 Ltd., vide reference ARA No, 39 dated 15.06.2018 is disposed off as being withdrawn unconditionally.