Advance Ruling- In the instant case, the applicant is engaged in providing specified educational services in the field of Information Systems Education.
The applicant's plea is that they are covered by the exemption notification No. 12/2017-Central Tax (Rate) dated 28.6.2017. Consequent to introduction of Goods and Services Tax w.e.f. 1.7.2017, the Govt. has exempted certain services from levy of GST vide notification No. 12/2017-Central Tax (Rate)
The applicant has requested to permit him to withdraw the appeal filed for determination
Held that- The application filed by the applicant for advance ruling is dismissed as withdrawn. The application for rectification of order dated 9.10.2020 in view of the foregoing has become infructuous.