Applicant withdraws advance ruling application on tax liability for club party food and drinks. The applicant, SHRI SHAM CATERERS, sought an advance ruling on the tax liability of food and beverages served at club parties under the Central Goods and ...
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Applicant withdraws advance ruling application on tax liability for club party food and drinks.
The applicant, SHRI SHAM CATERERS, sought an advance ruling on the tax liability of food and beverages served at club parties under the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act. However, during the preliminary hearing, the applicant voluntarily withdrew the application, citing the issue as settled under service tax. The Authority for Advance Ruling granted the withdrawal without further examination, leading to the disposal of the application on 15-06-2018 without a ruling on the tax liability matter.
Issues Involved: 1. Application for advance ruling regarding tax liability on food and beverages served at club parties.
Analysis: The application was filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by SHRI SHAM CATERERS seeking an advance ruling on the tax liability of food and beverages served at club parties. The specific question raised was whether the food and beverages served at club parties are liable to tax at CGST 2.50% + SGST 2.5%, and if not, what is the applicable tax rate.
During the preliminary hearing, the applicant expressed a desire to withdraw the application voluntarily and unconditionally. The applicant stated that the issue raised in the application was already a settled matter under service tax, which is now subsumed under GST. As the applicant believed that the query was a settled issue, they requested to withdraw the application.
The Authority for Advance Ruling allowed the applicant's request to withdraw the application without delving into the detailed facts or merits of the advance ruling application. The application filed by M/S. Shri. Sham Caterers was disposed of as withdrawn unconditionally. The order was issued on 15-06-2018, marking the conclusion of the proceedings without a ruling on the tax liability of food and beverages served at club parties.
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