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AAR not maintainable as applicant has not undertaken supply in subject case
Case Law Details
- Case Name
- In re Anju Kushal Jain (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Anju Kushal Jain (GST AAR Maharashtra)
Question- Whether GST is leviable on the sale of shop which is 44 yrs old and between lessor to the lessee / or any other person?
Answer– From a perusal of activity undertaken by applicant as submitted, the applicant has purchased four shops i.e. Shop No. A3, A4, A5 and A6 at House No. 1, City Survey No. 110, Panchsheel Square, Dhantoli, Nagpur and wants to know the liability under GST Act on this transaction.
Section 95 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be u...
