Withdrawal of Advance Ruling application—1. Whether in the facts and circumstances of the case, the supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017-Central Tax(Rate) dated 28 June, 2017?
2. Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/ incidental to the transportation by road?
Held that :- The Application in GST ARA form NO. 01 of Brink's India Private Limited, Vide reference ARA No. 61 dated 01.08.2018 is disposed off as being withdrawn unconditionally.[2018] 4 TAXLOK.COM 27 (AAR-Maharashtra)