2018 (10) TMI 341

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....trial Development Authority, 1st Floor, Commercial Complex, P-2, Omega 1, Greater Noida, Gautam Budh Nagar, Utter Pradesh - 201308 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAALT0341DIZC. 2.  The applicant, in their application dated 9-3-2018, raised the following question to be determined by the authority for Advance Ruling. "Whether GST is appli....

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....ing on 2-5-2018. Shri Mukul Mittal, Chartered Accountant appeared on behalf of the applicant. The authorized representative of the applicant was heard in the matter and the contentions raised were examined. 5.  As per Sl. No. 41 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended by Notification No. 32/2017-CentraI Tax (Rate), dated 13-10-2017 - "Upfront amount (calle....