Shasank Sekhar Jalan ., In re
Date: February 5, 2021
Subject Matter
An applicant must be a supplier of Service/Goods in order to seek advance ruling
Summary
In terms of section 95(a) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called „the GST Act‟) an advance ruling means a decision provided by this Authority or the Appella…
1. The applicant submits that he bought jointly with his parents three residential units in a residential complex named “Sanjeeva Town” in Rajarhat area. He executed three separate sale deeds. for the above purchases. The concerned local authority mutated the units separately and allotted separate assessee numbers. However, the residential association, namely “Sanjeeva Town Welfa…