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GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL

Pet. Counsel

Nilesh V Suchak

Res. Counsel

Petitioner / Applicant	GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Gujrat
Date	Sep 17, 2020
Order No.	GUJ/GAAR/R/93/2020
Citation	2020(9) TAXREPLY 3764
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Related Tags :

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Section 15

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Section 97

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Rule 33

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ORDER
M/s. Gujarat Narmada Valley Fertilizers & Chemicals Ltd., Narmada Nagar, Bharuch, Gujarat having a GSTIN : 24AAACG8372Q1Z2, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act. 2. M/s. Gujarat Narmada Valley Fertilizers & Chemicals Ltd.( hereinafter referred to as “GNFC” or “lessor” or “Applicant”) has entered into a lease agreement dated 01.12.2015 with the President of India acting through the Commissioner of Central Excise, Audit-I, Ahmedabad (hereinafter called the “lessee”) to provide along with the building for a rent the interior infrastructure like partitions, cabins, work stations, electrical air conditioners, fire safety systems, tables, chairs etc. at agreed monthly rent. 3. The applicant submitted that CGST department was paying service tax on total consid....