2020 (4) TMI 689 - AAR - GST

Permission for withdrawal of application - Classification of supply - supply of service or not - letting out the residential dwelling to a firm - HELD THAT - The application filed by the Applicant for advance ruling is disposed off as withdrawn.

Summary

Issues:
1. Whether letting out a residential dwelling to a firm results in the supply of service?

Analysis:
The case involved an unregistered person from Karnataka seeking an advance ruling under the CGST Act, 2017 and KGST Act, 2017 regarding the supply of service by letting out a residential dwelling to a firm. The applicant intended to let out the residential dwelling to a firm that would further sublet the premises to individuals, families, and corporates for residential purposes. The applicant filed the application under Section 97 of the CGST Act, 2017 and KGST Act, 2017, along with the requisite fee under both acts.

During the proceedings, the applicant was given an opportunity of hearing, during which their duly authorized representative, a Chartered Accountant, reiterated the facts stated in the application. However, the applicant later submitted a letter requesting to withdraw the application without providing any specific reason for the withdrawal. Consequently, the Authority for Advance Ruling disposed of the application as withdrawn based on the applicant's request.

In conclusion, the ruling stated that the application filed by the applicant for advance ruling was disposed of as withdrawn, as per the request made by the applicant to withdraw the application without citing any reason for the withdrawal.