TMI Blog2022 (9) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - A.R.Com/05/2021 TSAAR Order No. 40/2022 - - - Dated:- 15-7-2022 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hare of flats given to applicant in pursuance of development agreement dated: 28.04.2017? 2. If answer to (a) is yes, When the GST needs to be paid? 3. If answer to (a) is yes, the rate of GST to be applied? 4. If answer to (a) is yes, the taxable value to be taken for arriving the GST liability? 6. Personal Hearing: The Authorized representatives of the unit namely Sri Venkata Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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