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The application filed by the applicant for advance ruling is disposed of, as being withdrawn voluntarily and unconditionally.

Authority for Advance Ruling — Sub Contracted Work – The applicant submitted that being an operator of Common Bio-medical Waste Treatment Facility, he provides services to Clinical Establishments by way of treatment or disposal of bio-medical waste or the processes incidental thereto which is an exempted supply of services vide entry serial number 75 of Notification No.12/2017 CTR dated 28.06.2017. The applicant has sub-contracted the work to another registered person. The applicant sought an advance ruling as to whether the provisions of Entry Number 75 & Entry Number 3 of GST Exemption Notification No. 12/2017 dated 28.06.2017 is applicable to the applicant or not. The authority observed that the applicant has submitted a letter dated 07.07.2021 and requested that he may be allowed to withdraw the subject application filed on 11.05.2021. Held that:- The Hon’ble Authority for Advance Ruling held that the application filed by the applicant for advance ruling is disposed of, as being withdrawn voluntarily and unconditionally.
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