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GENERAL MOTORS INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D. P. GOJAMGUNDE
PRIYA JADHAV
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

GENERAL MOTORS INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 10, 2025
Order No.

GST-ARA-31/23-24/2024-25/B-111

Citation

2025(3) TAXREPLY 12994
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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. General Motors India Private Limited, the applicant, seeking an advance ruling in respect of the following questions. a) Whether assignment of Lease Hold Rights of land by the Applicant in terms of the Asset Purchase Agreement qualifies as taxable supply of services under GST Laws? If yes, whether GST would apply on the price agreed for transfer of Lease Hold Rights under the Asset Purchase Agreement? b) Whether the transfer by way of sale of building by the Applicant to HMI in terms of the Asset Purchase Agreement qualifies as ‘neither a supply of goods nor a supply of services’ und....

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* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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