Case Law Details
In re Gowra Ventures Pvt Ltd. (GST AAR Telangana)
1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the ‘Statement of relevant facts’ would constitute a supply under the Central Goods and Services Tax Act, 2017and Telangana Goods and Services Tax Act, 2017 (herein after referred to as Central and State GST Act)?
The pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the “Statement of relevant facts” would not constitute a supply under the CGST/TGST Act, 2017.
2. Whether in the facts and circumstances construction activity undertaken by the Company, with respect to the share belonging to the Partners (as described in the “Statement of relevant facts”) would be treated a Supply of Service under the Central and State GST Act?
The activity undertaken by M/s Gowra Venture Pvt. Ltd., with respect to the share belonging to the partners (as described in the “Statement of relevant facts” of the subject Application) is a supply of service under the CGST/TGST Act, 2017.
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Sirs, While the AAR judgement is very informative, the caption of the article is incorrect. As per the ruling the pooling of land parcels is not a “Supply”, where as the
caption of this article states it as ” Supply”