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Absorbing developmental charges in fixing land cost is lawful: GST AAR Kerala
Case Law Details
- Case Name
- In re M/s. PPD Living Spaces Pvt. Ltd. (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re M/s. PPD Living Spaces Pvt. Ltd. (GST AAR Kerala)
The applicant is executing a layout development project ‘Emerald Hills’. They have converted eleven acres of property into residential plots with the facility of paved roads up, water and electricity supply to each plot, water drains, trees, party hall, health club, play courts, compound wall etc. Total cost of plot is divided as cost of land and cost of development. Land component consists of cost of actual area of each plot and cost of undivided share of land in common area. Undivided share in common areas including roads a...
