Advance Ruling— The present application has been filed by M/s. Pushpak Auto & Gas Station, the applicant, seeking advance ruling in respect of the following question.
a) Whether any liability to pay G.S.T. is determined on amount received from Indian Oil Corporation burse of tanker expenses?
b) If ability to pay G.S.T. is determined than at what rate G.S.T. should be paid i.e. 5% or 18% or any other rate?
The applicant requested that they may be allowed to voluntarily withdraw their subject application filed on 05.01.2019.
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.
Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.