Deepak Jain ., In re
Date: November 28, 2023
Subject Matter
Important factors to be included in the definition of Residential Dwelling is the purpose for which the dwelling is put to use and the length of stay intended by the users
Summary
The case involved a ruling by the Authority for Advance Ruling (AAR) in a matter concerning the lease of a property for commercial use under the Goods and Services Tax (GST) Act. The ruling focused on the implications of recent changes in the taxabil…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN 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 provisions of both the…