Advance Ruling— Section 95 of CGST Act— In the instant case, the applicant has purchased land from a developer and is desirous of ascertaining if GST is payable on the value of purchase. 

Questions raised for advance ruling are as follows:—

1. Whether GST is applicable on purchase of a plot for residential purpose?

2. If applicable, under what provisions of GST Act and Rules, 2017 liable to tax?

3. GST is not applicable on sale/purchase of plots, when it is immovable property?

4. It is settled law that no tax shall be levied or collected except by authority of law as per Article 265 of the Constitution of India.

Section 95(c) defines applicant as any person registered or desirous of obtaining registration under this Act. And Section 95(a) enumerates that a Advance Ruling needs decision for providing in relation to supply of goods or services undertaken or proposed to be undertaken by the applicant.

Held that— In the present case, the person applying for Advance Ruling does not qualify under Section 95(c) to be an applicant and also he is not making or proposing to make any supplies of goods or services. In view of these facts, an Advance Ruling cannot be given by this authority. Hence the application is rejected.