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PUNJAB SMALL INDUSTRIES & EXPORT CORPORATION LIMITED
(Authority for Advance Ruling, Chandigarh)

Hon'ble Judges:

KUMAR GAURAV DHAWAN
RAKESH KUMAR POPLI
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

PUNJAB SMALL INDUSTRIES & EXPORT CORPORATION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chandigarh

Date Nov 8, 2018
Order No.

CT/01/A.R./CHD/2018/8042

Citation

2018(11) TAXREPLY 373
Original Order
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ORDER

PROCEEDINGS (under section 98 of the CGST Act, 2017 & UTGST Act, 2017) Present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 & similar provisions under Union Territory Goods and Services Tax Act, 2017 (herein after referred to as CGST Act, 2017 & UTGST Act, 2017). The Applicant M/s Punjab Small Industries & Export Corporation Limited is state Government owned Industrial Development undertaking which is mainly engaged in providing (30 years or more) lease of Industrial Plots against one time upfront amount (Called as premium, salami, cost, price, development charges or by any other name) to the industrial units, which by virtue of Point No. 41 of the Notification No. 12/2017 - Central Tax (Rate), dated 28.06.2017 is exempt from GST. The Authority for Advance Ruling in the Union Territory of Chandigarh was constituted vide Notification No. 14/2018-Union Territory Tax dated 8tn October, 2018 issued by the Under Secretary....

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