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‘MJR Builders’ not passed ITC benefit to Home Buyers : NAA
Case Law Details
- Case Name
- Vinutha Prahlad Vs MJR Builders Pvt. Ltd. (NAA)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
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Vinutha Prahlad Vs MJR Builders Pvt. Ltd. (NAA)
Authority finds that in the present ease, the Respondent has raised invoice to his home buyers which included the consolidated demand of the land and the construction services. No separate demand for the land in the invoice has been issued by the Respondent to his home buyers. The Authority finds that. if the Respondent would have issued separate invoice demanding the cost of land, the amount of GST charged would have been 18% and not 12%. The Authority finds that, had the Respondent excluded the land value from the demand raised to his buyers, t...
