Jay ., In re
Date: November 26, 2024
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Ravi Sankar, Laxmi Narayana
Subject Matter
GST applicable on rent received from Government for leasing of building
Summary
In the case presented, M/s JAY, a GST-registered building owner, sought an advance ruling regarding the applicability of GST on leasing a commercial property to the Institution of Lokayukta of Andhra Pradesh. The lease agreement, effective from Febru…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH In terms of Section 103(1) of the Act, Advance ruling pronounced by the Authority under chapter XVII of the Act shall be binding only- a) On the applicant who had sought it in respect of any matter referred to in subsection (2) of Section 97 for Advance ruling. b) On the concerned officer or the jurisdictional officer in respec…