2018 (9) TMI 444 - AAR - GST

Withdrawal of Advance Ruling application - supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods) - transportation of specified goods involves movement through air also which is supplementary/ incidental to the transportation by road - eligibility for exemption under N/N. 12/2017-Central Tax(Rate) dated 28 June, 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without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.

Summary

Issues Involved:
1. Eligibility for exemption under Entry No. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017 for supply of services involving transportation of imported goods entirely through road, including temporary storage.
2. Availability of exemption in transactions where transportation of specified goods involves movement through air supplementary/incidental to road transportation.

Analysis:

Issue 1:
The applicant sought an advance ruling to determine whether the supply of services involving transportation entirely through road of imported goods, along with temporary storage services, would qualify for exemption under Entry No. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28 June, 2017. However, before the preliminary hearing, the applicant requested to withdraw the application voluntarily and unconditionally. The Authority for Advance Ruling allowed the withdrawal without delving into the merits or detailed facts of the case.

Issue 2:
The second question raised by the applicant concerned the availability of exemption in scenarios where transportation of specified goods includes movement through air in addition to road transportation. Since the application was withdrawn before any detailed examination, the Authority did not provide a specific ruling on this aspect. The withdrawal was permitted without further consideration of the issues raised in the application.

In conclusion, the judgment by the Authority for Advance Ruling, Maharashtra, addressed the withdrawal of the application filed by Brink's India Private Limited seeking clarification on the eligibility for exemption under specific provisions of the CGST Act and MGST Act. The withdrawal was allowed without a detailed analysis of the questions posed by the applicant, thereby concluding the proceedings without a formal ruling on the issues raised.