IN RE : YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY
GST
2018 (10) TMI 341 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 50 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 6-6-2018
Order No. 9
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)
\nORDER
\nM\/s. Yamuna Expressway Industrial Development Authority, 1st Floor, Commercial Complex, P-2, Omega 1, Greater Noida, Gautam Budh Nagar, Utter Pradesh – 201308 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAALT0341DIZC.
\n2. The applicant, in their application dated 9-3-2018, raised the following question to be determined by the auth<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Notification No. 12\/2017, dated 28-6-2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" IN RE : YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITYGST2018 (10) TMI 341 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 50 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AARDated:- 6-6-2018Order No. 9 GSTShri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central … Continue reading “IN RE : YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14305","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14305"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14305\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. The applicant was granted a personal hearing on 2-5-2018. Shri Mukul Mittal, Chartered Accountant appeared on behalf of the applicant. The authorized representative of the applicant was heard in the matter and the contentions raised were examined.
\n5. As per Sl. No. 41 of Notification No. 12\/2017-Central Tax (Rate), dated 28-6-2017 as amended by Notification No. 32\/2017-CentraI Tax (Rate), dated 13-10-2017 –
\n“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long-term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial busi<\/p>\n
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