In re Amit Kishorekumar Goenka (GST AAR Maharashtra)
Date: November 27, 2025
Subject Matter
Advance Ruling Application on Hostel Services and Composite Supply Withdrawn Voluntarily
Summary
The Authority for Advance Ruling allowed the applicant to withdraw their application voluntarily and unconditionally, thus disposing of the matter without going into the merits of the questions raised.
Summary of Facts and Dispute:
- Impugned Action: The applicant, M/s. AMIT KISHOREKUMAR GOENKA, filed an application for advance ruling on May 30, 2022, seeking clarity on the GST applicability to their hostel services.
- Petitioner's Argument: The petitioner sought clarification on whether hostel services (lodging with food) constitute a composite supply under Section 2(30) of the GST Act, if such services are eligible for exemption under Notification No. 12/2017-CT (Rate) and Circular No. 32/06/2018, and if they fall under SAC 9963.
- Core Question of Law: The core legal questions concerned whether hostel services providing lodging with food are a composite supply, whether they are eligible for exemption under specific notifications and circulars, and their appropriate SAC classification.
Key Legal Issues & Findings:
Procedural Aspect of Withdrawal
The Authority considered the applicant's request for withdrawal, noting the voluntary and unconditional nature of the action.
- Voluntary Withdrawal: The applicant submitted a letter via email dated November 17, 2025, explicitly stating they no longer sought clarification and wished to withdraw the application.
- Unconditional Withdrawal: The withdrawal request was made without any conditions or reservations from the applicant.
- Disposal without Merits: The Authority for Advance Ruling, acting under Section 98 of the Central Goods and Services Tax Act, 2017, allowed the withdrawal, thereby disposing of the application without examining the substantive questions of law or the detailed facts of the case.
Ruling:
- Outcome: The application for advance ruling filed by M/s. AMIT KISHOREKUMAR GOENKA, dated May 30, 2022, is disposed of.
- Directions: The application is disposed of as being withdrawn voluntarily and unconditionally by the applicant.
- Liberty: The Authority granted the applicant the liberty to withdraw their application voluntarily and unconditionally.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] M/s. AMIT KISHOREKUMAR GOENKA, the applicant is seeking an advance ruling in respect of the following question.
1. whether hostel services to the students for providing lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act.
2. whether supply of such service is eligible for exemption under Si. No. 14 of Notification No. 12/2017-CT (Rate) dated 28/06/2017 as amended time to time (hereinafter the Exemption Notification).
3. whether supply of such service is eligible for exemption under circular no. 32/06/2018 dated 12/02/2018.
4. whether supply of such service will be covered under SAC 9963 as defined under CBIC press release dated 11/06/2018.
The applicant submitted a letter via email dated 17.11.2025 and stated that they do not seek clarification on their questions and would like to withdraw the same. Hence, they requested to allow them to withdraw the subject application filed on 30.05.2022.
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.
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA- 25/2022-23/B- 630 Mumbai, dt.28/11/2025
The Application in GST ARA Form No. 01 M/s. AMIT KISHOREKUMAR GOENKA, vide reference Online ARA Application Dated 30.05.2022 is disposed of, as being Withdrawn voluntarily and unconditionally.