2019 (8) TMI 1278

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....ote: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. • At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for c....

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....cant being a registered person (GSTIN is 08AABC16282N2Z1 as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: The applicant has purchased ind....

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....ed that they have more clarification regarding issues they raised in the application and therefore requested to withdraw their advance ruling application. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdictional officer (Deputy Commissioner, CGST Division-G, Sector-10, Vidyadhar Nagar, Jaipur, Rajasthan 302005) has submitted his comments vide e-mail dated 31.05.2019 which can be summariz....

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....siness area. In the present case long term lease has been claimed to have been granted by M/S Mahindra World City (Jaipur) Ltd. which is not a state government Industrial Development Corporation or Undertaking or by any other entity having 50% or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business....