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Case Law Details

Case Name : In re Lavish Buildmart Pvt Ltd. (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 29/2023
Date of Judgement/Order : 07/07/2023
Related Assessment Year :
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In re Lavish Buildmart Pvt. Ltd. (GST AAR Uttar Pradesh)

Introduction: Lavish Buildmart Pvt. Ltd., with its registered office at Windsor Grand, Noida, filed an application for GST advance ruling concerning the tax liability on lease premium. This article provides an in-depth analysis of the ruling under Section 98(4) of the CGST Act, 2017, and Section 98(4) of the UPGST Act, 2017.

Background: The applicant, registered under the CGST and UPGST Acts, submitt

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