https://www.taxtmi.com/caselaws?id=420324 The AAR rejected an application seeking clarification on GST applicability for residential plot purchases. The Authority determined that the applicant did not qualify under Section 95(c) of the GST Act since they were not making or proposing to make any supplies of goods or services. Despite the applicant's reference to Article 265 of the Constitution regarding lawful taxation authority and questions about GST exemptions for immovable property transactions, the AAR concluded it lacked jurisdiction to provide an advance ruling in this case. en-us Tue, 29 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420324 The AAR rejected an application seeking clarification on GST applicability for residential plot purchases. The Authority determined that the applicant did not qualify under Section 95(c) of the GST Act since they were not making or proposing to make any supplies of goods or services. Despite the applicant's reference to Article 265 of the Constitution regarding lawful taxation authority and questions about GST exemptions for immovable property transactions, the AAR concluded it lacked jurisdiction to provide an advance ruling in this case. Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420324