Case LawOrder No. 31/ARA/2020
Erode Infrastructures Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- May 12, 2020
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Recipient of supply cannot seek advance ruling
Exemption
Summary
Q) Whether upfront lease amount paid to M/s. RLDA for the development of Multi-functional complex (Operational building) at Erode railway Junction for Long term lease for 45 years is exempt under GST A) It is seen from Section 95(a) that the applican…
Judgement
M/s. Erode Infrastructures Private Limited, SriNivaas 4/337, Vallipurathampalayam, Erode 638 112 (hereinafter referred as ‘Applicant’) is registered under the GST Act 2017 vide GSTIN No.33AAECE7680DlZR. The applicant has sought Advance Ruling on the following question: Whether upfront lease amount paid to M/s. RLDA for the development of Multi-functional complex (Operational building)…