Case LawAdvance Ruling No. RAJ/AAR/2019-20/10
Greentech Mega Food Park Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- May 28, 2019
- Type:
- Advance Ruling
Subject
18% GST applicable on leasing of immovable property for a period of 99 years
SupplyClassification
Summary
The applicant Company wishes to enter into lease agreements with several lessees for a total period of 99 years for separate industrial units situated at Greentech Mega Food Park, Village Roopangarh in Ajmer. In this regard, the applicant sought to k…
Judgement
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the both the CGST A ct and the RGST Act are the same except for certain&…