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TMI Blog2019 (8) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJ/AAR/2019-20/15 - - - Dated:- 8-7-2019 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Shri Manoj Mohanty and Shri Harish Kumar Dixit (Authorised Representatives) Note : 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce advance ruling as it falls under the ambit of the Section 97(2) (b) given as under: b. Applicability of a notification issued under the provisions of the act; Further, the applicant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the matter personal hearing was granted to the applicant on 04.07.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Manoj Mohanty and Shri Harish Kumar Dixit (Authorised Representatives) of applicant appeared for PH. During the PH, they submitted that they have more clarification regarding issues they raised in the application and therefore requested to withdraw their advance ruling a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness provided by the 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. In the present case long term lease has been claimed to have been granted by M/S Mahindra World City (Jaipur) Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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