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Since the applicant has withdrawn the application, therefore no ruling is given.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