AAR Rajasthan allows ‘Indo Autotech’ to withdrawn application

In re M/s Indo Autotech Limited (GST AAR Rajasthan) 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. 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 dustrial units (applicant is one of the industrial unit) is liable to harge GST on the lease amount? 3. PER...