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The application is dismissed as withdrawn.

Advance Ruling— Section 97 of CGST Act— The applicant requested advance ruling on the following; i) Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods? ii) What is the classification of such trade advertisement material, if the transaction is a supply of goods? iii) What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material, if the transaction is that of supply of services? The Applicant requested to permit them to withdraw the application. Held that—The application is dismissed as withdrawn.
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