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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 ..... ect of the following question. 1. "Whether GST is leviable on the sale of shop which is 44 yrs old and between lessor to the lessee / or any other person?" At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions made by the Applicant is as under:- 2.1 'Anju Kushal Jain', the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanction Drawing has been attached with this application. Also, on 01/04/1986 the Municipal Tax Department of Nagpur Municipal Corporation incorporated the name of Vidharbha Vehicles Pvt. Ltd' as registered tenant/' Occupant of the said Premise and since then the Tax has been paid by the Tenant through Landlord Shri Satish Ghatate, the records were asked from the Municipal Department via RTI and has been enclosed with this application. 2.4 Applicant submits that, as per Clause 5(b) of Schedule II of CGST Act read with Notification 11/2017 - Central Tax Rate dated 28th June 2017, construction of a complex or building, intended for a sale to a buyer, wholly or partly, shall not be treated as supply of service and no tax shall be charged if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Commissionerate, Nagpur - I, also appeared. He had orally submitted that the activity carried out by applicant and stated that, the question posed before authority is not covered under Section 97(2) of CGST ACT 2017. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through the facts of the case, written submission of the applicant and the oral contention of the jurisdictional authority. In the subject case we find that the applicant is a recipient of immovable property and has raised the question 'whether GST is leviable on the sale of shop which is 44 years old and between lessor to lessee/ to any person'. 5.2 This authority is governed by the provisions of Chapter XVII of CGST ACT and the relevant Sections are 95 to 98, 102, 103, 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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