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GOWRA VENTURES PRIVATE LTD
(Authority for Advance Ruling, Telangana)

Hon'ble Judges:

J. LAXMINARAYANA
V. SRINIVAS
Pet. Counsel
Sampath Thirumalai
Res. Counsel
Na

Petitioner / Applicant

GOWRA VENTURES PRIVATE LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Telangana

Date Jul 26, 2018
Order No.

11/2018

Citation

2018(7) TAXREPLY 289
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ORDER

Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order. M/s. Gowra Ventures Private Ltd, 502, Gowra Grand, 1-8-384 & 385, Sardar Patel Road, Begumpet, Secunderabad-500003 registered under GSTIN 36AACCG5513B1Z5 has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, seeking Advance Ruling on the following issues. Questions on which advance ruling is requested : 1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the “Statement of relevant facts” would constitute a supply under the Central Goods and Services TaxAct, 2017 and Telangana Goods and Services Tax Act, 2017 (herein after referred to as Central and State GST Act)....

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