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Application withdrawn voluntarily and unconditionally.

Advance ruling— The Present application has been filed seeking an advance ruling in respect of the following questions. 1. Whether the platform service of online gaming is to be classified as goods or services? 2. What is the value of supply of services of the platform provider? 3. Whether IGST or SGST & CGST will be applicable depending upon the physical presence of participant and/or IP address of participant participating in the contest? The applicant has requested that they may be allowed to voluntarily withdraw their subject application. Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.
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