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2024 (5) TMI 40 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGALExemption supply or not - services of leasing of the land for industrial purposes by SMPK to the applicant - upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by SMPK, exempt or not - entry 41 of N/N. 12/2017-Central Tax (Rate) dated 28.06.2017 - WBAAR held that 'services of leasing of the land for industrial purposes by SMPK to the applicant is found not to be covered under entry 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and therefore cannot be treated as an exempt supply' - HELD THAT:- It is found that the WBAAR would have adopted a more comprehensive approach in rendering its ruling in the present case if it had documented its observations and findings regarding satisfaction of all the conditions required for deciding the eligibility for the exemption under entry 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The WBAAR would have adopted a more comprehensive approach in rendering its ruling in the present case if it had documented its observations and findings regarding satisfaction of all the conditions required for deciding the eligibility for the exemption under entry 41 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The WBAAR order requires modification as while pronouncing the Advance Ruling in the instant case ruling/order issued is restricted to a single condition of the pertinent notification - it is deemed appropriate to remand the case to the Authority for Advance Ruling, i.e. the WBAAR for fresh decision. The WBAAR will take into consideration all aspects of the matter and decide the case afresh. Matter on remand.
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