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Application being withdrawn voluntarily and unconditinally.

Advance Ruling— section 97 of CGST Act— The present application has been filed by the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? 2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? The applicant has requested that they may be allowed to voluntarily withdraw their subject application. Held that— The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
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