Case Law Details
In re Galaxy Homes Private Limited (GST AAR Kerala)
1. M/s Galaxy Homes Private Limited (hereinafter referred to as the applicant) is engaged in the business of construction of residential apartments. They are not doing any joint venture projects but are purchasing the land in their own name and obtaining building permit in their name for constructing of apartment complex.
2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act 2017(hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under.
3. The Applicant has requested for advance ruling on the following;
I. Applicability of a notification issued under the provisions of the Act.
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