Levy of GST—In the instant case, respondent has issued notice dated 24.8.2018 for payment of GST on the premium for leasing out of the plot allotted to the petitioner for the purposes of hospital, nursing home, diagnostic centers etc.
Whereas an advance ruling is already available where authority ruled that GST is not applicable and the upfront amount on the lease as mentioned at serial no.41 of the notification no. 12 of 2017 as amended by notification no. 32 of 2017 is exempt.
Held that—Even though the aforesaid Advance Ruling is final and conclusive, respondent no. 3 has issued notice dated 24.8.2018 for payment of GST.
Sri Aditya Bhushan Singhal, learned counsel appearing for respondent no. 3 Sri C.B. Tripathi, Special counsel appearing for respondent 3 as well as learned counsel for Union of India and the learned Standing counsel for the State of U.P., all are directed to file counter affidavit within a month. Two weeks thereafter are allowed to the petitioner to file rejoinder affidavit.— Raj Kamal Healthcare Pvt. Ltd. Vs. UOI  6 TAXLOK.COM 36 (All)