Case LawAdvance Ruling No. UP/ADRG/40/2023
Fena Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- December 4, 2023
- Type:
- Advance Ruling
- Members:
- Amit Kumar, Harilal Prajapathi
Subject
GST is payable on the transfer of leasehold rights
Supply
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…
Judgement
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…