GST Advance Ruling Application Withdrawn by Murugan Metal Industries — Tamil Nadu AAR Disposes Application at Applicant's Request

Overview of the Matter

In a recent proceeding before the Tamil Nadu Authority for Advance Ruling, an advance ruling application filed by M/s. Murugan Metal Industries was disposed of as withdrawn, following a formal request submitted by the applicant itself. The applicant, a GST-registered entity operating in Tamil Nadu and engaged in the business of providing offset printing services, had originally approached the Authority seeking a ruling under the applicable GST provisions, but subsequently sought to retract the application citing upcoming changes in its business model.

This matter, though procedurally straightforward, offers useful insight into the mechanism available to applicants who wish to withdraw pending advance ruling applications under the GST framework.

Background of the Applicant

M/s. Murugan Metal Industries, with its principal place of business situated at No. 11, Sivaram Street, Park Town, Chennai – 600 061, holds GSTIN 33AAGFM4190D1ZK and is registered under the Goods and Services Tax framework. The entity is engaged in providing offset printing services, which constitute the primary nature of its taxable supply.

Filing of the Advance Ruling Application

The applicant filed an application for advance ruling through the online portal maintained for this purpose, invoking Section 97 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) read with the corresponding provisions under Section 97 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act, 2017).

The application was filed under ARN: AD3311250122301, dated 11.11.2025.

In compliance with the procedural requirements governing such applications, the applicant duly paid the prescribed application fee of Rs. 5,000/- each under sub-rule (1) of Rule 104 of the CGST Rules, 2017 and the TNGST Rules, 2017, covering both the Central and State components of the advance ruling mechanism.