GST Case Law

GST ON LEASE PREMIUM: AAR RAJASTHAN DECISION IN M/S INDO AUTOTECH LTD.

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
GST ON LEASE PREMIUM: AAR RAJASTHAN DECISION IN M/S INDO AUTOTECH LTD.RAJASTHAN AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAXCase Title: M/s Indo Autotech Ltd.(GST AAR RAJASTHAN)Advance Ruling No. RAJ/ AAR/2019-20/14Date of Judgment/Order – 8th July 2019IMPORTANT PARAGRAPHSRULING

RULING

Since the applicant has withdrawn the application, therefore no ruling is given.

To read full Order, click on the link below:
Judgment copyDownload

(Team) LTG Publication Private Limited

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