Whether to charge IGST or SGST/CGST on the sales made by the Applicant?

1. Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of  Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service?
2. Whether the said transaction can be construed as ‘Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Notification No .12/2017 –Central Tax(Rate) dated 28-06-2017 or No.9/2017-Integrated Tax (Rate) dated 28-06-2017 or Notification (12/2017)NO FD 48 CSL 2017, Dated 29-06-2017 ?. But the Applicant Company requested to permit them to withdraw the application filed for advance ruling vide their letter dated 06-05-2019

a)a. Classification of any goods or services or   both;
d. Admissibility of input tax credit of tax paid or deemed to have been paid;

We have been charging a tax rate of 18% on the components of the sprinkler/drip irrigation system sold by us, consequent to the clarification vide Circular No.81/55/2018-GST dt.31st December, 2018, we seek advance ruling over the coverage of various parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 and the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip irrigation system though meant for exclusive use in them and are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use.