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Activity of pooling (amalgamation) of individual parcels of land is not a supply
Case Law Details
- Case Name
- In re Gowra Ventures Pvt Ltd. (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
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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 unde...
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”