Withdrawal of advance ruling application— In the instant case, the applicant has sought certain clarification by filing an application for Advance Ruling. 

The applicant have informed through Letter, that they are filed an application of Advance Ruling about applicability of GST on Electricity and Water charges collected from occupants.

Further, the Authority for Advance Ruling for the State of Gujarat have passed an order recently and State of Haryana have passed order in the past, both are clarified the subject matter of same of their Advance Ruling application, therefore they would like to withdraw their Advance Ruling application.

Held that— The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.