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TaxReply India Pvt Ltd

SHANMUGA DURAI
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
TMT. K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SHANMUGA DURAI
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Jan 31, 2022
Order No.

TN/03/ARA/2022

Citation

2022(1) TAXREPLY 5334
Original Order
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ORDER

Tvl. SHANMUGA DURAL No. 24/14, RAMANATHAN STREET, T. NAGAR, CHENNAI-600017(hereinafter called the Applicant) are registered under GST with GSTIN33AAQPS8495K1ZO.The applicant has sought Advance Ruling on the following questions: 1. Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent? 2. If so, what is the relevant section or rule or provision in GST law under which the partner of the firm is required to pay GST on notional rent? 3. Is it mandatory to execute rental deed between partner and Partnership firm, when there is no furtherance of business for that partner? 4. What is the applicable valuation rule, when consideration is not fixed and not received by the Partner? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 1....

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