Advance ruling cannot be given if both members have different views

In re Abhishek Darak (GST AAR Uttarakhand)

In this case both the members have different views on the taxability of ‘sale of developed land/plot’, the other issues related to it becomes irrelevant and hence, the ruling cannot be given to such related issues.

In light of above discussion & findings, we have different views in respect of the services (supra) proposed to be rendered by the applicant. Since we have different views on that particular issue, we are making a reference to the Appellate Authority for hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide that where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,UTTARAKHAND

1 This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by Shri Abhishek Darak, House No-1, Plot No.- 293, Ward 10-A, Near Gurukul Gandhiham, Kutch, Gujarat (here in after referred to as ‘the applicant’) is not registered with the GSTN and seeking advance ruling on the following questions:

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