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The Application is disposed of, as being withdrawn voluntarily and unconditionally.

Withdrawal of advance ruling application— The present application has been by the applicant seeking an advance ruling in respect of the following questions.

1) The applicability of notification dated 25.01.2018 about Development agreement and 05.03.2018 about joint venture agreement?

2) Whether the landowner/developer will have to pay GST on revenue sharing agreement?

3) if the answer of question 2 is yes and then what will be value of supply under GST, at what rate GST will be payable and when will the GST will be payable?

The applicant requested that they may be allowed to voluntarily withdraw their subject application filed.

Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.

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