^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

DINESH KUMAR
SANJAY KUMAR PATHAK

Pet. Counsel

Mukul Mittal

Res. Counsel

Petitioner / Applicant	YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Uttar Pradesh
Date	Jun 6, 2018
Order No.	9
Citation	2018(6) TAXREPLY 246
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Notification No.12/2017 Central Tax (Rate)

☍

Notification No.32/2017 Central Tax (Rate)

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
M/s. Yamuna Expressway Industrial Development Authority, 1st Floor, Commercial Complex, P-2, Omega 1, Greater Noida, Gautam Budh Nagar, Utter Pradesh - 201308 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AAALT0341DIZC. 2. The applicant, in their application dated 9-3-2018, raised the following question to be determined by the authority for Advance Ruling. "Whether GST is applicable on upfront amount (called as premium/salami) payable in respect of services by way of granting of longterm lease of the thirty years or more for plots catering to public health care such as hospital, nursing home, diagnostic centres etc?.” 3. Further, applicant has referred the office memorandum sent to New Okhla Industrial Development Authority (Noida) by Ministry of Finance, Deptt. of Revenue dated 20-12-2017. In response to their request for clarification regarding eligibility for GST exemption, the memorandum does not have any....