Case Law Details
In re Awas Bandhu (GST AAR Uttar Pradesh)
Based on their activities whether Awas Bandhu Uttar Pradesh can be exempt from GST regime.
As per the schedules enclosed by the applicant with their application, we noticed that the General conditions/principles of Working of the applicant is to help U.P. Housing Ministry to implement their policies & plan and to help Government to provide affordable housing for all income groups. This is very generalize picture of the functioning of the applicant. We observe that in order to achieve the objective entrusted to them they must have performed certain specific activities. However these specific activities are not enumerated by the applicant in their application.
In the absence of any information about the specific activities performed by the applicant no ruling can be given. Hence, the application for Advance Ruling in Form GST ARA 01 of M/ s Awas Bhandhu, Lucknow, U. P. dated 06.06.2019 is hereby rejected.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,
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