LEASE PREMIUM ON INDUSTRIAL UNITS; NO RULING AS APPLICANT WITHDRAWS CASE: RAJASTHAN AAR

LEASE PREMIUM ON INDUSTRIAL UNITS; NO RULING AS APPLICANT WITHDRAWS CASE: RAJASTHAN AAR

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title- M/s Indo Autotech Ltd

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAR/2019-20/15

Date of Judgment/Order- 8th July 2019

IMPORTANT PARAGRAPHS

Para No. 2 QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT 

Whether M/S Mahindra World City (a developer) who has taken the entire land from state of Rajasthan to further lease out to Industrial units (applicant is one of the industrial unit) is liable to charge GST on the lease amount?

Para No. 5 FINDINGS, ANALYSIS & CONCLUSION:

Shri Manoj Mohanty and Shri Harish Kumar Dixit (Authorised Representatives) of applicant appeared for PH. During the PH, they requested to withdraw their advance ruling application and submitted an application dated 04.07.2019 in this regard.

RULING

Since the applicant has withdrawn the application, therefore no ruling is given.