Application withdrawal is permitted by AAR Rajasthan for Input Tax Credit on Blended Biofuel
In re Yougesh Charan (GST AAR Rajasthan)
Facts:
- The applicant, M/s Yougesh Charan, an unregistered individual, sought an advance ruling under Section 97(2)(a) related to the admissibility of input tax credit on fuel used for transportation services.
- The applicant planned to supply transportation services of goods and was in the process of registering under the CGST and RGST Acts.
- The applicable GST rate for the services provided by the applicant was 12%, while the fuel (Blended Bio Fuel/ Fuel Oil/ Bio Fuel) obtained for vehicles had a tax rate of 18%.
Observations:
4. The applicant inquired about the HSN and tax rate for the fuel and believed it fell under entry 33 (Heading 2710) with a tax rate of 18%.
- The applicant intended to claim input tax credit on the tax paid by the supplier for the fuel used in providing transportation services.
Conclusion:
6. The applicant requested withdrawal of the advance ruling application on 02/08/2023, stating they are no longer pursuing the business for which the clarification was sought.
- The withdrawal request is considered, and as a result, no ruling is provided.
- The case is concluded without giving a ruling since the applicant has withdrawn the application.
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