2019 (3) TMI 840 - AAR - GST

Withdrawal of Advance Ruling application - levy of GST - Mining Rights provided by the Steel & Mines Department, Govt of Odisha - 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 - The application for advance ruling is thus disposed off.

Summary

The case involved an application for advance ruling under the GST Act regarding whether Mining Rights provided by the Steel & Mines Department, Govt of Odisha would attract GST under reverse charge. The applicant, M/s. Balasore Alloys Limited, withdrew the application before consideration, and it was disposed of accordingly.