Hyflextar Pvt. Ltd ., In re
Date: August 24, 2021
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Arun Richard
Subject Matter
Purchaser has no locus standi to file an advance ruling application
Summary
At the outset, we find that the applicant is a purchaser and not the seller. We note that as per Section 95(a) CGST Act, Advance Ruling is a decision provided to an applicant in relation to the supply of goods or services or both being undertak…
1. The applicant (purchaser) submits that it approached M/s. Fanidhar Mega Food Park Private Limited (the Seller) to purchase a plot of land in ‘Mega Food Park’ at Village Mudarda, Taluka Jotana, District Mehsana, wherein the seller had also done certain development/ amenities activities. Question on which Advance Ruling sought? 2. Whether GST is applicable on sale of land identified a…