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THE SURAT TEXTILE MARKET COOPERATIVE SHOPS & WAREHOUSES SOCIETY LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

RIDDHESH RAVAL
AMIT KUMAR MISHRA
Pet. Counsel
Abhishek Soni
Res. Counsel
---

Petitioner / Applicant

THE SURAT TEXTILE MARKET COOPERATIVE SHOPS & WAREHOUSES SOCIETY LTD

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Nov 3, 2023
Order No.

GUJ/GAAR/R/2023/34

Citation

2023(11) TAXREPLY 8282

Original Order
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ORDER

Brief facts: M/s The Surat Textile Market Cooperative Shops & Warehouses Society Ltd, Sural Textile Market, Ring Road, Surat, Gujarat 395 002 [for short ‘applicant’] is cooperative society, formed for the purpose of maintenance & service of the Sural Textile Market. Their GST registration number is 24AACCT5245K1Z9. 2. The applicants primarily takes care of the day to day maintenance activity of the premises such as security, common lightings, common toilet, cleaning, other repairs, parking and maintenance etc. of the Sural Textile Market. Surat Textile Market, comprises of more than 1000 shops of various sizes & each shop owner is a shareholder of the applicant. 3. Surat Textile Markel is built on 24,435 sq. mtr. of land, leased by the Sural Municipal Corporation [for short - ‘SMC’|. The said lease expired in the year 2018. SMC has now come up with a lease proposal to renew it for a further period of 99 years. The consideration to be p....

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