Withdrawal of advance ruling application—Section 97 of CGST Act—  The present application has been filed by the applicant, seeking an advance ruling in respect of the following question—

What will be the rate of GST in case of works contract service related earthwork provided to the Central Railway?

The applicant has submitted a letter and requested that they may be allowed to voluntarily withdraw their subject application.

The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.