Q. 412 Sale of land by power of attorney. Please suggest GST application and GST rate ?

Ans. As per schedule III, sale of land subject to clause (b) of paragraph 5 of schedule II, sale of building is neither treated as a supply of goods nor supply of services. 

Q. 411 In one invoice number issued to customer for two different place of supply service / goods, please advise can we raised a single invoice with CGST SGST and IGST charge ?

Ans. In the above case, you are required to issue separate invoices for CGST & SGST or IGST. 

Q. 410 Please clarify whether a dealer registered in Delhi can claim the benefit of ITC on expenses incurred by it related to Corporate Social Responsibility in the light of Telangana High Court ruling in the case of Bambino Pasta Food. Whether this case law would stand in GST Appeals filed in Delhi Jurisdiction ?

Ans. The said judgement can be cited in the appeal filed in Delhi jurisdiction to enrich the submissions, however it depends upon the discretion of the officer, as advance rulings are not binding on other assessees.