Case Law Details
Case Name : In re M/s Indo Autotech Limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2019-20/15
Date of Judgement/Order : 08/07/2019
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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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. PERSONAL HEARING
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