Case Law Details
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 undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject case. In fact, the applicant is a recipient of property in subject transaction. Thus, the condition under Section 95 is not satisfied by the applicant and hence, the issue is not within purview of this authority. The impugned transactions in not in relation to the supply of goods or services or both undertaken by the applicant and therefore, the subject application cannot be admitted. Hence we do not discuss the merits of the case.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARSHTRA
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