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Recipient of service cannot apply for advance ruling.

Levy of GST The applicant, seeking an advance ruling in respect of the following question.

“Whether GST is leviable on the sale of shop which is 44 yrs old and between lessor to the lessee / or any other person?”

We have gone through the facts of the case, written submission of the applicant and the oral contention of the jurisdictional authority. In the subject case we find that the applicant is a recipient of immovable property and has raised the question ‘whether GST is leviable on the sale of shop which is 44 years old and between lessor to lessee/ to any person’.

We find that the applicant has not undertaken the supply in the subject case. In fact, the applicant is a recipient of property in subject transaction. Thus, the condition under Section 95 is not satisfied by the applicant and hence, the issue is not within purview of this authority. The impugned transactions in not in relation to the supply of goods or services or both undertaken by the applicant and therefore, the subject application cannot be admitted. — Anju Kushal Jain, In Re… [2020] 20 TAXLOK.COM 088 (AAR-Maharashtra)

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