In re M/s Sanika Developers (GST AAR Karnataka)
The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ?
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-03-2019
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING ,KARNATAKA
M/s Sanika Developers, Arjun Empire, S-201, 2nd Floor, Congress Road, Tilakwadi, Belagavi, Karnataka-590006, (herein after referred to as ‘Applicant’) having GSTIN number 29ABKFS7231G1ZV, have filed an application, on 04-01-2019, for advance ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They also enclosed copies of challans for Rs.10,000/- (CGST of Rs5,000/- paid vide CIN SBIN19012900392393 dated 22/01/2019 & KGST of Rs.5,000/- paid vide CIN No. SBIN 18102900012401 dated 03-10-2018).
2. The Applicant firm is engaged in the activity of construction of complex or building 86 hence sought for Advance Ruling on the following question.
The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ?.
3. Nobody appeared for personal hearing on scheduled date and the Applicant, vide their letter dated 23.03.2019, received in this office on 26.03.2019, has requested to permit them to withdraw the application filed for advance ruling.
4. In view of the above, we pass the following
RULING
The application filed by the Applicant for advance ruling is disposed off as withdrawn.
