https://www.taxtmi.com/caselaws?id=399832 The Authority for Advance Ruling held that the application seeking clarification on the GST exemption for an upfront lease amount paid for a long-term lease of 45 years for a Multi-functional complex at Erode Railway Junction was not admissible. The ruling stated that as the applicant was the recipient of services and not the supplier, they could not seek an advance ruling on the admissibility of Input Tax Credit for the tax paid on the lease amount. The application was not admitted under the relevant sections of the CGST Act 2017 and the TNGST Act 2017. en-us Tue, 12 May 2020 00:00:00 +0530 Thu, 20 Mar 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399832 The Authority for Advance Ruling held that the application seeking clarification on the GST exemption for an upfront lease amount paid for a long-term lease of 45 years for a Multi-functional complex at Erode Railway Junction was not admissible. The ruling stated that as the applicant was the recipient of services and not the supplier, they could not seek an advance ruling on the admissibility of Input Tax Credit for the tax paid on the lease amount. The application was not admitted under the relevant sections of the CGST Act 2017 and the TNGST Act 2017. Case-Laws GST Tue, 12 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399832