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Since the applicant has withdrawn the application, therefore no ruling is given.

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Levy of GST — The applicant has purchased industrial plots in Mahindra World City located in Tehsil- Sanganer, Jaipur, Rajasthan 302037 on long term lease. The developer i.e. M/S Mahindra World City has charged GST 18% on lease premium value of industrial plots under HSN 997212. The applicant sought advance ruling on the question “Whether M/s. Mahindra World City (a developer) who has taken the entire land from state of Rajasthan to further lease out to Industrial units (applicant is one of the industrial unit) is liable to charge GST on the lease amount?” However, the applicant submitted application for withdrawal of Application of seeking advance ruling. Authority held that since the applicant withdrawn the application, therefore no ruling is given. — Indo Autotech Limited, In Re… [2019] 14 TAXLOK.COM 074 (AAR-Rajasthan)