Maharashtra GST Advance Ruling Withdrawal: Soft Lite Impex Pvt Ltd
The Maharashtra Authority for Advance Ruling closed the case for Soft Lite Impex Pvt Ltd because the company withdrew its application.
- Ruling
- NO.GST-ARA-10/2025-26/B- 80, 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
- Soft Lite Impex asked about GST on supply and installation services.
- The company requested to withdraw its application before a decision.
- The Authority allowed the withdrawal without ruling on the tax issues.
In short
Soft Lite Impex Pvt Ltd asked the Maharashtra Authority for Advance Ruling (AAR) to clarify if their supply and installation of interior products like wallpaper and glass partitions should be taxed as a composite or mixed supply. Before the authority could decide, the company asked to withdraw its request. Because the application was withdrawn, the authority did not provide any guidance on how these services should be taxed.
What has changed
How it worked before
Businesses often look to advance rulings to understand if their service-plus-goods packages are taxed as a single unit or as separate items.
What has changed
Nothing has changed. Because the application was withdrawn, there is no new guidance or legal interpretation from this order.
Who this affects
Businesses that supply and install interior products like wallpaper, blinds, or partitions and are unsure about their GST classification.
An example
Imagine a company that installs custom office partitions. They might wonder if they should charge GST on the partition and the labor as one service or two. They cannot use this Soft Lite Impex order to answer that question, because the authority never gave an answer in this case.
What you should do
Do not rely on this order for your tax planning, as it contains no decision. An advance ruling only binds the specific business that asked for it and their local tax office; it is not a general law for all businesses.
If you do nothing
If you assume this order provides a tax rule, you may incorrectly classify your supplies. This could lead to paying the wrong amount of GST, resulting in interest charges or penalties during a tax audit. Always consult your own tax advisor for your specific business situation.
The terms explained
- Composite supply
- A package of goods or services that are naturally bundled together and sold as one, where one item is the main part of the deal.
- Mixed supply
- A combination of two or more items sold together for a single price that are not naturally bundled, where each item could have been sold separately.
- Advance ruling
- A formal decision from tax authorities that clarifies how GST laws apply to a specific business transaction.
The ruling in detail
Authority for Advance Ruling
M/s. Soft Lite Impex Pvt Ltd
NO.GST-ARA-10/2025-26/B- 80, Mumbai, dt. 20/05/2026 · Maharashtra
Questions before the authority
- Whether the supply of selling goods and installation of the products constitutes composite supply or mixed supply?
- If the same is composite supply then what will be the rate of GST ie of goods or services?
- Whether supply and installation of Wallpapers, Glass partition is works contract supply or normal supply?
- In case the invoice is of multiple products with multiple rates and also included installation then what will be the treatment?
Facts
The applicant is engaged in the business of supplying and installing items such as panels, wallpaper, blinds, and partition fabrics. They sought an advance ruling regarding the classification of these supplies as composite or mixed, the applicable GST rates, and whether the activities constitute a works contract.
Ruling
The authority did not address the merits of the questions raised. The applicant voluntarily and unconditionally withdrew their application, and the authority allowed the withdrawal.
Reasoning
The applicant submitted an email dated 14.05.2026 stating they no longer wished to seek clarification on the questions raised. Consequently, they requested permission to withdraw the application filed on 26.02.2019. The authority allowed this request under the provisions of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 without examining the merits of the case.
Provisions relied on
- Section 96 of the Maharashtra Goods and Services Tax Act, 2017
- 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 classification or taxability of supply and installation services for interior products. It serves only as a procedural record of the **voluntary withdrawal** of the application by the taxpayer. Practitioners should note that this order has no precedential value regarding the substantive tax issues raised.
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/2-soft_lite_impex_pvt_ltd_withdrawn_order.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
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