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    <title>2019 (8) TMI 1278 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>The Advance Ruling Authority in Rajasthan considered the applicability of GST on the lease premium value of industrial plots and the liability of a developer to charge GST on the lease amount. The applicant, M/s. Indo Autotech Ltd., sought clarification on these issues. However, during the personal hearing, the applicant withdrew the application for further clarification, leading to the Authority&#039;s decision not to issue a ruling. The case emphasizes the importance of clarity and specificity in seeking advance rulings on GST matters and the impact of withdrawal on the ruling process.</description>
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      <description>The Advance Ruling Authority in Rajasthan considered the applicability of GST on the lease premium value of industrial plots and the liability of a developer to charge GST on the lease amount. The applicant, M/s. Indo Autotech Ltd., sought clarification on these issues. However, during the personal hearing, the applicant withdrew the application for further clarification, leading to the Authority&#039;s decision not to issue a ruling. The case emphasizes the importance of clarity and specificity in seeking advance rulings on GST matters and the impact of withdrawal on the ruling process.</description>
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