Maharashtra GST Advance Ruling Withdrawal: Marvell Nutex Pvt Ltd
The Authority for Advance Ruling in Maharashtra closed the case for Marvell Nutex Pvt Ltd because the company withdrew its request.
- Ruling
- NO.GST-ARA-30/2025-26/B-106, Mumbai, dt. 02/06/2026
- Dated
- 02 Jun 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- The company asked about GST on selling leasehold land and buildings.
- The company also asked if buyers could claim input tax credit.
- The applicant voluntarily withdrew the request before a decision was made.
- The authority did not rule on the taxability of these transactions.
In short
Marvell Nutex Pvt Ltd asked the Authority for Advance Ruling (AAR) in Maharashtra for clarity on GST regarding the sale of leasehold land and buildings. Before the authority could decide, the company chose to withdraw its application. Because the request was pulled, the authority did not provide any guidance or legal opinion on the matter.
What has changed
How it worked before
Businesses often look to advance rulings to understand if selling industrial leasehold property attracts GST and if the buyer can claim input tax credit.
What has changed
Nothing changed. The authority did not issue a decision, meaning there is no new guidance or precedent created by this order.
Who this affects
Businesses involved in the sale or transfer of industrial leasehold land and buildings.
An example
Imagine a manufacturing firm planning to sell its factory plot held on a long-term lease. They might wonder if they need to charge GST to the buyer. This ruling does not help them, as the authority never reached a conclusion on the tax treatment of such sales.
What you should do
Do not rely on this order for tax planning. Since the authority did not answer the questions, this document provides no legal guidance for your own business decisions.
If you do nothing
If you assume this order provides a tax exemption or a specific rule, you risk miscalculating your GST liability. A tax officer is not bound by a withdrawn application and may assess your transaction differently. Relying on an unanswered question can lead to penalties and interest charges.
The terms explained
- Advance Ruling
- A written decision by tax authorities on how GST applies to a specific business transaction.
- Input Tax Credit
- The tax a business pays on its purchases that it can use to reduce the tax it owes on its own sales.
- Leasehold land
- Land held by a business under a long-term rental agreement rather than through outright ownership.
The ruling in detail
Authority for Advance Ruling
M/s. Marvell Nutex pvt ltd
NO.GST-ARA-30/2025-26/B-106, Mumbai, dt. 02/06/2026 · Maharashtra
Questions before the authority
- Whether activity relating to Sale/Transfer of leasehold land & Building and also to obtain permission for such sale would be taxable?
- Whether GST is applicable on the consideration paid by transferee (buyer) to transfer or against Land & Building and if yes, whether ITC will be eligible to buyer (transferee) which can be used against the supply of their goods and services?
Facts
The applicant sought an advance ruling regarding the taxability of the sale or transfer of an industrial plot and building originally allotted by MIDC under a 99-year lease deed. The applicant intended to determine if the transfer of such leasehold rights and the associated permission fees attract GST, and whether the transferee would be eligible for Input Tax Credit.
Ruling
The authority did not provide a ruling on the merits of the questions presented. The applicant voluntarily and unconditionally requested to withdraw the application before the authority could issue a decision. Consequently, the application was disposed of as withdrawn.
Reasoning
The applicant submitted an email dated 20.05.2026 expressing their intention to withdraw the application and not seek further clarification on the questions raised. Under the provisions of the CGST Act and MGST Act, the authority allowed the request for withdrawal. Therefore, the authority did not proceed to examine the merits or detailed facts of the case.
Provisions relied on
- Section 97 of the Central Goods and Services Tax Act, 2017
- Section 98 of the Central Goods and Services Tax Act, 2017
- Section 98 of the Maharashtra Goods and Services Tax Act, 2017
For the practitioner
This order serves as a procedural record of a **voluntary withdrawal** of an application for advance ruling. It provides no legal precedent or guidance on the taxability of the transfer of MIDC leasehold land and buildings. Practitioners should note that the substantive tax questions remain **unanswered** by this authority.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/2-gst-ara-marvell-nutex-pvt-ltd_1.pdf
Legibility of the scan, as read: high.
Prepared 11-10-2026.
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