Withdrawal of Application for Advance Ruling on Catering Services Classification

The application for advance ruling regarding the classification of services provided by a catering company to a recreation club under the CGST Act and MGST Act was withdrawn voluntarily and unconditionally. The Authority for Advance Ruling disposed of the application as withdrawn, without delving into the merits of the case, following changes in circumstances as per relevant notifications and press releases. The order confirmed the withdrawal of the application by the applicant, dated 20/08/2018, and specified that the application is no longer under consideration.

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Issues involved:
Application for advance ruling regarding the classification of services provided by a catering company to a recreation club under the CGST Act and MGST Act.

Analysis:
The application was filed seeking clarification on whether the services provided by the catering company to the members of the recreation club fall under the ambit of restaurant service or outdoor catering service. The applicant requested to withdraw the application due to changes in circumstances as per Notification No. 13/2018-Central Tax (Rate) and a press release by the GST Council. The authority allowed the withdrawal of the application voluntarily and unconditionally without delving into the merits or detailed facts of the case.

Judgment:
The order issued by the Authority for Advance Ruling states that the application filed by the catering company is disposed of as withdrawn unconditionally. The reference number and details of the application are mentioned in the order, confirming the withdrawal of the application by the applicant. The order is dated 20/08/2018 and specifies that the application in GST ARA form No. 01 is no longer under consideration as it has been voluntarily withdrawn by the applicant.

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