2018 (9) TMI 443 - AAR - GST

Withdrawal of Advance Ruling application - supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods) - transportation of specified goods involves movement through air also which is supplementary/ incidental to the transportation by road - eligibility for exemption under N/N. 12/2017-Central Tax(Rate) dated 28 June, 2017. 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.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:
1. Eligibility for exemption under Entry No. 18 of Notification No. 12/2017-Central Tax(Rate) dated 28 June, 2017 for secured transportation of specified goods entirely through road.
2. Availability of exemption in transactions involving transportation through air supplementary to road transportation.

Analysis:
The case involved an application for advance ruling under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by Brink's India Private Limited. The applicant sought clarification on the eligibility for exemption under Entry No. 18 of Notification No. 12/2017-Central Tax(Rate) dated 28 June, 2017 for services provided, which included secured transportation of specified goods solely via road, along with temporary storage of such goods. Additionally, the applicant inquired about the availability of the exemption in scenarios where the transportation of specified goods involved air transport as a supplementary or incidental part of the road transportation process.

During the proceedings, the applicant submitted a letter requesting the withdrawal of the application filed earlier. The Authority for Advance Ruling allowed the applicant's request to withdraw the application voluntarily and unconditionally without delving into the detailed facts or merits of the case. Consequently, the application by Brink's India Private Limited for advance ruling, made in GST ARA form NO. 01 and referenced as ARA No. 61 dated 01.08.2018, was disposed of as withdrawn unconditionally on the grounds of the applicant's request for withdrawal.

In conclusion, the Authority for Advance Ruling, Maharashtra, in its judgment dated 05.09.2018, dismissed the application by Brink's India Private Limited as withdrawn, emphasizing the voluntary and unconditional nature of the withdrawal without further examination of the substantive issues raised in the application.