Case Law Details
In re Tangerine Skies Private Limited (GST AAR Jharkhand)
The amount payable in instalment to the Ranchi Industrial Development Authority (RIADA) on lease in respect of the scheduled land/ shed for a period of 30 years from the date of allotment after getting the allotment letter does not come under the category of upfront payment. Hence, it is not exempted from the GST vide serial no 41 of notification 12/2017 under heading 9927 of GST.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, JHARKHAND
Note: Under Section 100 of the JGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of JGST Act 2017, within a period of 30 days from the date of service of this order.
The applicant M/s Tangerine Skies Private Limited (herein after referred to MHTL) having GSTN No- [20AAGCT3424Q1Z8] is a company registered under companies Act, 2013 . The Company engaged in manufacturing and exporting of Readymade Garments having its manufacturing plant at Gurgaon.
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