Question raised by the applicant does not fall under the gamut of said Section 95(a).
Advance Ruling— Section 95 of CGST Act— The applicant submits that it approached M/s. Fanidhar Mega Food Park Private Limited to purchase a plot of land in ‘Mega Food Park’ at Village Mudarda, wherein the seller had also done certain development/ amenities activities.
Question on which advance ruling sought is as follows—
Whether GST is applicable on sale of land identified as individual plot in a Mega Food Park, the Park being developed pursuant to guidelines framed under the ‘Mega Food Parks Scheme’ of the Ministry of Food Processing Industries,
Held that— In pursuance to Section 95(a) CGST Act, We hold that the Question raised by the applicant does not fall under the gamut of said Section 95(a). Thereby, in pursuance to Section 95(a) and Section 103(1) of CGST Act, we hold that the applicant has no locus standi to file subject application.
Question raised by the applicant does not fall under the gamut of said Section 95(a).
Advance Ruling— Section 95 of CGST Act— The applicant submits that it approached M/s. Fanidhar Mega Food Park Private Limited to purchase a plot of land in ‘Mega Food Park’ at Village Mudarda, wherein the seller had also done certain development/ amenities activities.
Question on which advance ruling sought is as follows—
Whether GST is applicable on sale of land identified as individual plot in a Mega Food Park, the Park being developed pursuant to guidelines framed under the ‘Mega Food Parks Scheme’ of the Ministry of Food Processing Industries,
Held that— In pursuance to Section 95(a) CGST Act, We hold that the Question raised by the applicant does not fall under the gamut of said Section 95(a). Thereby, in pursuance to Section 95(a) and Section 103(1) of CGST Act, we hold that the applicant has no locus standi to file subject application.