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2022 (9) TMI 780 - AAR - GSTParties to Advance Ruling application - Liability of GST - tax to be paid by the developer with respect to the share of flats given to applicant in pursuance of development agreement? - time of payment of GST - rate of GST - taxable value to be taken for arriving the GST liability - HELD THAT:- The developer who is not represented before this authority. A ruling cannot be given on the back of an effected party to determine his liability to pay tax. Hence the application is rejected.
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