Maharashtra GST Advance Ruling Withdrawal: Onetake Media Com Pvt Ltd
The Authority for Advance Ruling allowed the company to withdraw its request, meaning no decision was made on the GST rate.
- Ruling
- NO.GST-ARA-15/2025-26/B-83 Mumbai, dt. 20/05/2026
- Dated
- 20 May 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The company asked for a GST rate clarification on broadcast licensing services.
- The company later requested to withdraw its application voluntarily.
- The Authority granted the withdrawal without deciding the tax rate.
- This order sets no legal precedent for other businesses.
In short
Onetake Media Com Pvt Ltd asked the Maharashtra Authority for Advance Ruling (AAR) whether its broadcast licensing services should be taxed at 12% or 18% Goods and Services Tax (GST). Before the authority could decide, the company asked to withdraw its request. The authority accepted this withdrawal, leaving the tax rate question unanswered.
What has changed
How it worked before
Businesses in the media and broadcasting sector often face uncertainty regarding whether their licensing services fall under a lower or higher GST slab.
What has changed
Nothing has changed. Because the application was withdrawn, the authority did not issue a ruling. There is no new guidance on the tax rate for these services.
Who this affects
Media and broadcasting companies that license original films, sound recordings, or television programs.
An example
Imagine your production house licenses a film to a television channel and is unsure if the 12% or 18% GST rate applies. You might look at this ruling hoping for an answer. However, because the applicant withdrew their request, the authority never provided an opinion. You must still consult your own tax advisor to determine the correct rate for your specific contract.
What you should do
Do not rely on this order to determine your GST rate. An advance ruling is only binding on the business that requested it and its specific tax officer; since this case was withdrawn, it provides no legal guidance for anyone else.
If you do nothing
If you assume this order supports a specific tax rate, you risk underpaying your GST. If a tax officer disagrees with your interpretation, you may face penalties and interest for short-payment of tax. Always seek professional advice based on your specific service agreements.
The terms explained
- Advance Ruling
- A formal decision provided by tax authorities to a business regarding the tax treatment of a specific transaction.
- Voluntary Withdrawal
- The act of a business choosing to cancel its own request for a ruling before the authorities have issued a final decision.
- Precedent
- A previous legal decision that serves as a guide or rule for future cases with similar facts.
The ruling in detail
Authority for Advance Ruling
M/s. Onetakemedia com Pvt Ltd
NO.GST-ARA-15/2025-26/B-83 Mumbai, dt. 20/05/2026 · Maharashtra
Questions before the authority
- Whether applicant have to Charge 12% Instead of 18% which applicant usually Charge or whether applicant have to continue with 18% GST rate?
Facts
The applicant is engaged in the business of licensing services for the right to broadcast and show original films, sound recordings, radio, and television programmes. They initially filed an application seeking an advance ruling on the applicable GST rate for their services. Subsequently, the applicant expressed their intention to voluntarily withdraw the application.
Ruling
The Authority for Advance Ruling allowed the applicant to withdraw their application voluntarily and unconditionally. Consequently, the application was disposed of without addressing the merits of the case or the taxability of the services.
Reasoning
The applicant submitted an email dated 07.05.2026 stating they no longer wished to seek clarification on the questions raised. The Authority exercised its discretion under the relevant provisions of the CGST Act and MGST Act to permit the **voluntary withdrawal** of the application. As the request was unconditional, the Authority did not proceed to examine the facts or provide a ruling on the tax rate.
Provisions relied on
- Section 97 of the Central Goods and Services Tax Act, 2017
- Section 98 of the Central Goods and Services Tax Act, 2017
For the practitioner
This order provides no guidance on the GST rate applicable to the licensing of broadcast rights. It serves only as a procedural record of the **withdrawal of the application** by the taxpayer. Practitioners should note that no substantive legal precedent is established by this order.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/5-one-take-media_com_pvt_ltd_withdrawn_order.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
Our clients range from a first proprietorship registering for GST to established companies running operations across several states. Much of our work is exactly this: reading what a department has published and telling a business, in plain terms, whether it changes anything for them.
We operate from five offices and serve clients across the rest of India remotely:
- Pune (HQ): RTC Silver, B4-708, Sai Satyam Park, Wagholi, Pune, Maharashtra 412207
- Mumbai: 104, Rajshila Building, 597 J.S.S. Road, Marine Lines, Mumbai 400002
- Delhi: 3rd Floor, B-6/154-155, Sector 5, Rohini, Delhi 110085
- Gurugram: Pioneer Urban Square, B109, Golf Course Ext Road, Sector 62, Gurugram 122098
- Ahmedabad: Phoenix Tower, 1107, near Commerce Six Road, Drive In Road, Navrangpura, Ahmedabad, Gujarat 380009
If anything on this page affects you and you would like somebody to look at your own position, we are glad to help. Call +91 94594 56700, write to sales@patronaccounting.com, or visit patronaccounting.com. The first conversation costs nothing.