Case Law Details
In re Latest Developers Advisory Limited (GST AAR Tamilnadu)
Whether the activities of construction carried out by the Applicant for its customer under the Construction Agreement, being composite supply of works contract, are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017?”
The authorised representative of the applicant submitted a letter dated 10.02.2020 received by this authority on 11.02.2020. It is stated that the present application was filed in respect of a transaction proposed to be undertaken by the applicant in the state of TamilNadu however on account of unfavourable market conditions and other commercial factors, the applicant has not been in the position to proceed their business activity of identifying land for constructing apartments.
Thus, the applicant has taken a commercial call to not pursue the proposed business project in TamilNadu, Therefore, they prayed that the Hon’ble Authority permit the applicant to withdraw the subject application filed in this matter.
In view of the above facts, The application filed by the Applicant seeking Advance Ruling is disposed as withdrawn.
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