Advance Ruling— Section 97 of CGST Act— The present application has been filed by M/s. The Gypsum Company, the applicant, seeking an advance ruling in respect of the following question—

"Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service."?

The applicant has requested that may be allowed to voluntarily withdraw their subject application filed on 28.08.2020.

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Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.