2021 (8) TMI 146 - AAR - GST

Seeking to withdraw Advance Ruling application - applicability of provisions of Entry Number 75 Entry Number 3 of GST Exemption N/N. 12/2017 dated 28.06.2017 - 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 the case. Application is disposed of, as being withdrawn voluntarily and unconditionally.

Summary

Issues:
- Interpretation of GST Exemption Notification No. 12/2017 dated 28.06.2017 regarding bio-medical waste treatment services.

Analysis:
The Advance Ruling Authority, West Bengal, addressed a case where a company operating a Common Bio-medical Waste Treatment Facility sought clarification on the applicability of GST Exemption Notification No. 12/2017 dated 28.06.2017. The applicant had subcontracted the waste treatment work to another registered entity and raised invoices accordingly. The applicant initially sought an advance ruling on the applicability of specific entries in the exemption notification to their operations. However, subsequently, the applicant requested to withdraw the application voluntarily and unconditionally. The authorized representative confirmed the withdrawal during the proceedings. The Authority accepted the withdrawal request without delving into the merits of the case, thereby disposing of the application. The ruling stated that the withdrawal was allowed, and the application was deemed withdrawn voluntarily and unconditionally. The ruling emphasized that it would remain valid unless declared void under the relevant provisions of the GST Act. The decision highlighted the procedural aspect of allowing withdrawal of applications before a detailed examination of the case's merits.