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    <title>2021 (8) TMI 146 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The Advance Ruling Authority, West Bengal, allowed the withdrawal of an application regarding the interpretation of GST Exemption Notification No. 12/2017 dated 28.06.2017 concerning bio-medical waste treatment services. The applicant, a company operating a Common Bio-medical Waste Treatment Facility, had subcontracted the waste treatment work and sought clarification on the exemption&#039;s applicability. The Authority accepted the withdrawal request without assessing the case&#039;s merits, emphasizing the procedural aspect of allowing voluntary withdrawal before detailed examination. The ruling confirmed the withdrawal as voluntary and unconditional, remaining valid unless declared void under relevant GST Act provisions.</description>
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    <pubDate>Fri, 30 Jul 2021 00:00:00 +0530</pubDate>
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      <description>The Advance Ruling Authority, West Bengal, allowed the withdrawal of an application regarding the interpretation of GST Exemption Notification No. 12/2017 dated 28.06.2017 concerning bio-medical waste treatment services. The applicant, a company operating a Common Bio-medical Waste Treatment Facility, had subcontracted the waste treatment work and sought clarification on the exemption&#039;s applicability. The Authority accepted the withdrawal request without assessing the case&#039;s merits, emphasizing the procedural aspect of allowing voluntary withdrawal before detailed examination. The ruling confirmed the withdrawal as voluntary and unconditional, remaining valid unless declared void under relevant GST Act provisions.</description>
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      <pubDate>Fri, 30 Jul 2021 00:00:00 +0530</pubDate>
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