2019 (7) TMI 975 - AAR - GST

Permission for withdrawal of Advance Ruling Application - Classification of supply - supply of services or not - supply of repairing and replacement service - principal supply or composite supply - requirement of registration u/s 22 and section 25 of CGST Act, 2017 for the use of warehouses of ASP (the sub-contractor) - HELD THAT - The applicant did not furnish the documents undertook to be submitted. However, the applicant was extended an opportunity to be heard finally on 21-05-2019. The authorised representatives of the applicant appeared and submitted a written letter requesting withdrawal of the application for Advance Ruling before the authority, since the company has opted to drop the proposed business model. The application filed by the applicant for Advance Ruling is dismissed as withdrawn.