GST ON LEASE PREMIUM: AAR RAJASTHAN DECISION IN M/S INDO AUTOTECH LTD.
RAJASTHAN AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
Case Title: M/s Indo Autotech Ltd.
(GST AAR RAJASTHAN)
Advance Ruling No. RAJ/ AAR/2019-20/14
Date of Judgment/Order – 8th July 2019
IMPORTANT PARAGRAPHS
Para No. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT:
The applicant has purchased industrial plots in Mahindra World City located in Tehsil- Sanganer, Jaipur, Rajasthan 302037 on long term lease. The developer i.e. M/s Mahindra World City has charged GST 18% on lease premium value of industrial plots under HSN 997212.
Contents
RULING
Since the applicant has withdrawn the application, therefore no ruling is given.
