United Breweries Limited ., In re
Date: December 1, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rammohan Rao, Ramnani
Subject Matter
Advance ruling cannot be sought on a supply that was already completed
Summary
The applicant has executed the subject agreement on 24.12.2020 known as “Deed of Assignment Cum Transfer” by virtue of which applicant have agreed to transfer its rights over the land & structures standing thereon to M/s. Greenscape I…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. United Breweries Limited, the applicant, seeking an advance ruling in respect of the following question. Whether assignment/transfer of leasehold…