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Application for advance ruling on classification of services dismissed, being withdrawn

October 10, 2018[2018] 98 taxmann.com 174 (AAR - KARNATAKA)
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CGST : Where applicant engaged in supply of cooked food & beverages sought advance ruling on classification of services provided by it as mess/canteen services exigible to GST @ 5 percent but withdrew advance ruling application stating that all its transactions have been covered, under Notification No.13/2018- Central Tax (Rate) dated 26.07.2018, & are liable to GST @ 5% and accordingly advance ruling application has become infructuous , application filed by applicant for advance ruling is dismissed as withdrawn.

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