2019 (8) TMI 1278

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....T 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 certain provisions. Therefore, unless a mention is....

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....n 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 industrial plots in Mahindra World City located in Tehsil- Sanganer, Jaipur, Rajastha....

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....herefore 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 summarized as under: In this regard it is stated that Entry No. 41 of Exemption Notification No. 12/....

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....a 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 area. The fact that RIICO is a shareholder in said leasing company does not equate it with RIICO. Th....