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TMI Blog2020 (2) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... of this authority. The impugned transactions in not in relation to the supply of goods or services or both undertaken by the applicant and therefore, the subject application cannot be admitted. The subject application for advance ruling made by the applicant is rejected under the provisions of sub-section 2 of Section 98 of the CGST Act, 2017. - GST-ARA-48/2019-20/B-05 - - - Dated:- 15-1-2020 - SMT. P VINITHA SEKHAR, AND SHRI. A. A. CHAHURE, MEMBER PROCEEDINGS (under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occupied by M/s. Vidharbha Vehicles Pvt. Ltd. and they have been paying rent till date regularly. Applicant is one Of the Directors in M/s. Vidarbha Vehicles Pvt. Ltd. and now, the applicant has purchased the said property in her individual name along with two of her family members by entering into an Agreement to Sell on 5th September 2019 with Mr. Satish Gopalrao Ghatate having Sr. No. 267/6176 (hereinafter referred as Vendor or Landlord or Lessor ) along with tenant liability of M/s. Vidarbha Vehicles Pvt. Ltd. Even in Agreement to Sell it is mentioned the said property is 44 yrs old. 2.2 Apart from rent of said shops, tenant has also incurred and paid the expenses of electricity since the inception of the rent agreement and the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing two scenarios, the sale of building will not be covered under the definition of supply, and will be excluded from the purview of GST a) where entire consideration is received after completion certificate. b) after first occupancy whichever is earlier. 2.21 The applicant relying on the decision of the Hon. Delhi High Court in the case of K. Industries v. Mohan Investments and Properties Private Limited (Suit No. 507 of 1984) = 1991 (4) TMI 458 - DELHI HIGH COURT , have submitted that sale of the shops by the landlord/vendor to the applicant is out of the purview of GST. 03. CONTENTION - AS PER THE JURISDICTIONAL OFFICER: No written submissions have been made by the jurisdictional officer. 04. HEARI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of goods or services or both, being undertaken or proposed to be undertaken by the applicant. 5.4 From a perusal of activity undertaken by applicant as submitted, the applicant has purchased four shops i.e. Shop No. A3, A4, A5 and A6 at House No. 1, City Survey No. 110, Panchsheel Square, Dhantoli, Nagpur and wants to know the liability under GST Act on this transaction. 5.5 Section 95 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject case. In fact, the applicant is a recipient of property in subject transaction. Thus, the condition under Section 95 is not s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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