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The Application filed by the Applicant for advance ruling is disposed off as withdrawn.

Withdrawal of advance ruling application — The applicant is a partnership firm, engaged in construction of residential apartments. In this regard, the applicant sought advance ruling in respect of the following questions. i. Applicability of GST on Land owners share of constructed residential flats, since joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and constructed residential flats handed over before Completion. ii. If GST applicable on point 1, what will be the rate of GST and the value on which GST is applicable. iii. Applicability of GST on Land owner’s share of constructed residential flats, since Joint development agreement entered between Land owner and Building and Constructed residential flats hand over after completion. iv. If GST applicable on point 3, what will be the rate of GST and the value on which GST is applicable. Held that— The Application filed by the Applicant for advance ruling is disposed off as withdrawn.— S.K. Properties, In Re… [2020] 27 TAXLOK.COM 034 (AAR-Karnataka)