https://www.taxtmi.com/caselaws?id=431396 The AAR Maharashtra dismissed an application regarding GST levy on assignment/transfer of leasehold rights in land structures. The applicant sought ruling on whether the transaction constituted supply and time of supply determination. The AAR held that under Section 13(2) of GST Act, time of supply was the date of payment receipt, which occurred before the application filing. Since the supply was already completed prior to application submission and was neither ongoing nor proposed, the application failed to meet Section 95 conditions of CGST Act 2017, rendering it non-maintainable and warranting dismissal. en-us Thu, 01 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431396 The AAR Maharashtra dismissed an application regarding GST levy on assignment/transfer of leasehold rights in land structures. The applicant sought ruling on whether the transaction constituted supply and time of supply determination. The AAR held that under Section 13(2) of GST Act, time of supply was the date of payment receipt, which occurred before the application filing. Since the supply was already completed prior to application submission and was neither ongoing nor proposed, the application failed to meet Section 95 conditions of CGST Act 2017, rendering it non-maintainable and warranting dismissal. Case-Laws GST Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431396