2018 (9) TMI 435 - AAR - GST

Withdrawal of Advance Ruling application - Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 2.50/0 SGST 2.5%. If not what is the rate of tax? Held that - 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.

Summary

Issues Involved:
1. Application for advance ruling regarding tax liability on food and beverages served at club parties.

Analysis:
The application was filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by SHRI SHAM CATERERS seeking an advance ruling on the tax liability of food and beverages served at club parties. The specific question raised was whether the food and beverages served at club parties are liable to tax at CGST 2.50% + SGST 2.5%, and if not, what is the applicable tax rate.

During the preliminary hearing, the applicant expressed a desire to withdraw the application voluntarily and unconditionally. The applicant stated that the issue raised in the application was already a settled matter under service tax, which is now subsumed under GST. As the applicant believed that the query was a settled issue, they requested to withdraw the application.

The Authority for Advance Ruling allowed the applicant's request to withdraw the application without delving into the detailed facts or merits of the advance ruling application. The application filed by M/S. Shri. Sham Caterers was disposed of as withdrawn unconditionally. The order was issued on 15-06-2018, marking the conclusion of the proceedings without a ruling on the tax liability of food and beverages served at club parties.