Withdrawal of advance ruling application— The present application has been filed by the applicant seeking an advance ruling in respect of the following questions.

1. Whether Sub-entry (i) of Entry No. 34 of Notification No. 11/2017 — Central Tax dated 28.06.2021 which reads, “Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium” is applicable to and covers supply of services by way of admission to the following performances:

a. music performance of various types including Hindustani classical, Western classical, Carnatic classical, Folk, Semi-classical, Devotional, Electronic, Bollywood, Pop, etc.;

b. theatrical performances of various types including Drama, Musicals, Stand-up, Immersive, Experimental, Puppetry/ Object theatre, Children’s theatre, etc.;

c. Indian Classical dance and Folk-dance performances;

d. dance performances, other than Indian Classical dance and Folk dance such as Contemporary dance, Social/Pop dance; and

e. Multi-art performances.

2. Alternatively, whether Sub-Entry (vi) of Entry No. 34 of Notification No. 11/2017 — Central Tax dated 28.06.2021, which reads, “Recreational, cultural and sporting services other than (i), (ii), (iia) (iii), (iiia), (iv) and (v) above” is applicable to and covers the supply of the above-referred services.

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Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.