Fena Private Limited ., In re
Date: December 4, 2023
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Amit Kumar, Harilal Prajapathi
Subject Matter
GST is payable on the transfer of leasehold rights
Summary
The case law involves an applicant seeking an advance ruling on the transfer of leasehold rights in respect of land allotted by the Noida Authority to another entity. The authority examined the lease deed and the subsequent agreement for the transfer…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH M/s Fena Private Limited , having registered office Site-C, B-17-B-19, UPSIDC Industrial Area, Surajpur Gautam Buddha Nagar, Uttar Pradesh, 201306 (hereinafter referred as “the applicant”) having 09AAACS0326G I ZP, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104…