Tamil Nadu GST Advance Ruling TN/45/ARA/2025: Application Withdrawn
The Authority for Advance Ruling allowed Rasi Printers to withdraw their GST application, meaning no tax decision was made.
- Ruling
- Advance Ruling No.45/ARA/2025, dated 03.11.2025
- Dated
- 03 Nov 2025
- 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
- Rasi Printers asked for a GST advance ruling.
- The company later requested to withdraw their application.
- The Authority closed the case without deciding on any tax issues.
In short
Rasi Printers asked the Tamil Nadu Authority for Advance Ruling (AAR) for a decision regarding their offset printing services. Before the authority could issue a ruling, the company sent a letter asking to withdraw their request. The authority accepted this withdrawal and closed the file.
What has changed
How it worked before
Businesses often seek advance rulings to get clarity on how GST applies to their specific services or products.
What has changed
Nothing changed because the authority did not issue a decision. This order confirms that the company is no longer seeking an answer from the tax department on this matter.
Who this affects
This order is only relevant to Rasi Printers and does not affect other printing businesses.
An example
Imagine a different printing business, PrintFast, is unsure about their GST rate. They might look at this order and wonder if it helps them. Because this order is just a withdrawal, it provides no information for PrintFast. PrintFast must still file their own application if they want a formal answer from the authority.
What you should do
Since this order contains no legal guidance, you cannot use it to support your own tax position. An advance ruling is only binding on the business that requested it and their specific tax officer; it does not set a precedent for other taxpayers.
If you do nothing
If you assume this order provides a tax rule, you risk applying the wrong GST rate or classification to your business. Tax officers are not bound by withdrawn applications and may penalize you for incorrect tax filings. Always rely on official GST laws rather than procedural orders.
The terms explained
- Advance Ruling
- A formal decision from the tax authority that clarifies how GST laws apply to a specific business transaction.
- Procedural Disposal
- An order that closes a case for administrative reasons, such as a withdrawal, rather than deciding on the actual tax question.
- Adjudicated
- A formal judgment or decision made by a court or authority after reviewing the facts of a case.
The ruling in detail
Authority for Advance Ruling
M/S. RASI PRINTERS
Advance Ruling No.45/ARA/2025, dated 03.11.2025 · Tamil Nadu
Facts
The applicant is engaged in providing offset printing services and filed an application for an advance ruling under Section 97 of the CGST Act, 2017. Subsequently, the applicant submitted a letter dated 28.10.2025 requesting to withdraw their application.
Ruling
The Authority for Advance Ruling allowed the applicant's request to withdraw the application. Consequently, the application for an advance ruling is disposed of as withdrawn.
Reasoning
The Authority noted that the applicant formally requested to withdraw their application via a letter dated 28.10.2025. As the applicant is no longer interested in pursuing the matter, the Authority exercised its discretion to dispose of the application as withdrawn. No substantive legal issues were addressed or decided upon in this order.
Provisions relied on
- Section 97 of the CGST Act, 2017
- Section 97 of the TNGST Act, 2017
- Rule 104 of CGST Rules, 2017
For the practitioner
This order is a **procedural disposal** resulting from an applicant's request to withdraw their application. It provides no guidance on the taxability or classification of offset printing services. It serves only as a record that the **application was withdrawn** and not adjudicated.
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/1-ms-rasi_printers.pdf
Legibility of the scan, as read: high.
Prepared 15-10-2026.
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