9911796707
TMI Blog2024 (2) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... on the applicant. After examining the AAR application dated 16.03.2023 (Received in office on 03.07.2023) of Applicant M/s. S.K. Food Equipment's Private Limited that it is receiver of the Goods/Services provided by the M/s. Fena Private Limited. Therefore, it falls under category of Service recipient. In light of point provided under Section 95 of CGST Act 2017, only supplier of the services/Goods can file Application for Advance Ruling. Accordingly, the application for consideration/ruling on merits is not admitted as applicant does not fall under the definition of supplier under Advance Ruling and cannot get the Advance Ruling under the Act. - SHRI AMIT KUMAR AND SHRI HARILAL PRAJAPATI, MEMBER Represented by : Shri Parvee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws; 1. Seller has been allotted an industrial plot by (New Okhla Industrial Development Authority) Noida on long term lease for 99 years on payment of lump sum upfront premium and on annual lease charges vide lease deed dated 09.12.1982. Seller intends to sell such industrial land for certain consideration to some buyer. Buyer has to pay transfer charges to Noida for permission for such sale. 4. The applicant has submitted their interpretation of law as under- Legal Provisions pertaining to the Case: a. At the outset, it is important to note that immovable property like plot (industrial or residential) are of two kinds-one lease hold and other freehold. Lease hold property is that property where ownership is not transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y by signed by him or on his behalf from which the terms necessary to constitute the transfer can be ascertained with reasonable certainty, and the transferee has in part performance of the contract, taken possession of the property or any part thereof, or the transferee, being already in possession, continues in possession in part performance of the contract and has done some act in furtherance of the contract, and the transferee has performed or is willing to perform his part of the contract, then, notwithstanding that 2 *** , or, where there is an instrument of transfer, that the transfer has not been completed in the manner prescribed there for by the law for the time being in force, the transferor or any person claiming under him shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 6. The application for advance ruling was forwarded to Deputy Commissioner, Central Goods Service Tax, Division-IV Noida vide letter dated 11.07.2023 to offer their comments/views/verification report on the matter. No views/comments has been offered till date. 7. The applicant was granted a personal hearing on 04.08.2023 which was attended by Shri Praveen Sharma, Advocate, the authorized representative of the applicant during which he reiterated the submissions made in the application of advance ruling. DISCUSSION AND FINDING 8. At the outset, we would like to make it clear that the provisions of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance Ruling referred to in section 99; (c) applicant means any person registered or desirous of obtaining registration under this Act; The above clause (a) of section 95 clearly provides that the applicant of Advance Ruling should be related to a taxpayer who supplies the goods or services or both or who proposes to make supplies in future. As the wording says the supply of goods or series or both and not the receipt of goods or services, or both , it is implied that the applicants seeking Advance Rulings should be the suppliers and not the recipients. The meaning of the applicant defined at Point No. (c) should be derived only in consonance with Point No. (a) of Section 95 of the CGST Act 2017. 11. Further, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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