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The application filed by the Applicant for advance ruling is disposed off as withdrawn.

Withdrawal of advance ruling application— Section 97 of CGST Act— In the instant application, the applicant has sought advance ruling in respect of the following question: "Whether education services provided by Great Lakes E-learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional education and degree programs in emerging areas such as Data Science, Al, Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no. 66 of the Notification No: 12/2017- Central Tax dated 28-6-2017?" The applicant, requested for withdrawal of the application for advance ruling, filed before this authority. Held that— The application filed by the Applicant for advance ruling is disposed off as withdrawn.
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