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2020 (1) TMI 1004

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..... withdrawal of the advance ruling application vide their letter dated 22.11.2019. Accordingly, no advance ruling is given. - RAJ/AAR/2019-20/26 - - - Dated:- 26-11-2019 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Mr. Yash Dhadda, CA Ms Shuchi Sethi, CA (Authorised Representatives) Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal agai .....

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..... Enclave, Vinobha Marg, C-Scheme, Jaipur, Rajasthan 302001 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (d) given as under: - d. Admissibility of input tax credit of tax paid or deemed to have been paid. Further, the applicant being a registered person (GSTIN is 08AAECG4811G1ZT as per the declaration given .....

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..... cant proposes to build 68 Rooms, one Restaurant having seating capacity of 50 persons, a Bar, Conference hall with seating capacity of 75 persons and Banquet Hall having seating capacity of 100 persons. The company has planned to commence the commercial operations of hotel by 31 st Dec 2020. That the applicant will procure various goods like cement, steel, plywood, paint etc. an .....

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..... on of hotel will be available to the applicant engaged in providing taxable services of hotel accommodation and related services? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 28.11.2019. However, the applicant has requested for withdrawal of the application vide letter dated 22.11.2019. 4. COMMENTS OF THE JURISDICTIONAL OFFICER .....

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