2021 (3) TMI 202 - AAR - GST

Permission for withdrawal of application - classification of the services received from the State of Telangana and applicable rate of GST - HELD THAT - The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Summary

Issues:
Clarification sought on classification of services and applicable rate of GST for services received from the State of Telangana.

Analysis:
The case involves M/s. Robo Silicon Private Limited seeking clarification through an application for Advance Ruling regarding the classification of services received from the State of Telangana and the applicable rate of GST. The applicant holds a license from the Government of Telangana for quarrying minerals from mines in Karnataka, with the consideration being in the form of royalty. The applicant mentioned that recent amendments have changed the tax rate applicable to their services. They referred to rulings by other Advance Ruling Authorities to support their position on the classification of the services. Due to these developments in the law, the applicant requested to withdraw their Advance Ruling applications without prejudice to their other rights and remedies available under the law.

The Authority for Advance Ruling, Telangana, considered the request of M/s. Robo Silicon Private Limited to withdraw their Advance Ruling application. The application was dismissed as withdrawn at the applicant's request. The Authority noted that the withdrawal made the application infructuous, indicating that the issues raised in the application were no longer relevant due to the withdrawal. The decision to dismiss the application aligns with the applicant's request to withdraw the application in light of the changes in the law affecting the tax rate applicable to their services.