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Applicant has requested to withdraw their application without any personal hearing. Accordingly, their request to withdraw the application is considered.

Withdrawal of Advance Ruling application— In the instant case, applicant is a limited liability partnership firm was incorporated on 29.04.2019 to carry on the objectives of business to deal in immovable properties such as immovable properties such as land and buildings or otherwise and to provide construction and infrastructure activities and maintaining various residential, commercial and industrial parks and to purchase, acquire, take or give on lease or in exchange or in other lawful manner in India or abroad. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT— Q. 1 Whether the sale of plots, commercial or residential by the developer applicant to the buyers shall be considered as taxable supply of goods or service under section 7 of CGST Act, 2017read with clause No. 5 of schedule III ? Q.2 In the event of ruling on Question 1 above is affirmative, what shall be the appropriate classification / HSN code / SAC Code for sale of land (plots) and applicable rate of GST. Q.3 In case the sale of plots is ruled to be a taxable supply, whether the developer applicant shall be eligible for availing input tax credit in terms of section 16 to 18 of CGST Act, 2017. Held that— The applicant has requested to withdraw their application without any personal hearing. Accordingly, their request to withdraw the application is considered.
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