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2019 (2) TMI 913 - AAR - GSTRequest for withdrawal of Advance Ruling application - classification of services - GTA Services or not? - Applicability of N/N. 20/2017 - Integrated Tax (Rate) dated 22nd August 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 by this authority.
Issues:
1. Classification of transaction as GTA service. 2. Applicability of Notification No. 20/2017 - Integrated Tax (Rate) dated 22nd August 2017. Classification of transaction as GTA service: The case involved an application under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by Royal Translines Private Limited seeking an advance ruling on whether the transaction would be classified as Goods Transport Agency (GTA) service. The applicant later requested to withdraw the application voluntarily and unconditionally. The Authority for Advance Ruling allowed the withdrawal without delving into the merits or detailed facts of the case, thus leaving the question of the classification of the transaction unanswered. Applicability of Notification No. 20/2017 - Integrated Tax (Rate) dated 22nd August 2017: The second issue pertained to the applicability of Notification No. 20/2017 - Integrated Tax (Rate) dated 22nd August 2017. However, due to the withdrawal of the application by the applicant, the Authority did not provide any ruling or analysis on this specific question. The order mentioned that the application by Royal Translines Private Limited was disposed of as being withdrawn unconditionally, indicating that the question regarding the applicability of the said notification was left unanswered as well. In conclusion, the judgment by the Authority for Advance Ruling, Maharashtra, in this case, primarily dealt with the withdrawal of the application by the applicant without providing any substantive ruling on the classification of the transaction as GTA service or the applicability of Notification No. 20/2017 - Integrated Tax (Rate) dated 22nd August 2017. The decision to allow the withdrawal without further examination of the issues signifies that the Authority did not delve into the specifics of the case, and hence, no definitive legal analysis or ruling was provided on the questions raised by the applicant.
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