Case Law Details
Case Name : In re TIF Integrated Industrial Parks PVT Ltd (GST AAR Telangana)
Related Assessment Year :
Courts :
AAR Telangana Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
In re TIF Integrated Industrial Parks PVT Ltd (GST AAR Telangana)
1. If the applicant sells the land after developing by way of erecting a civil structure or a building or a complex then such supply is liable to tax under CGST/SGST Acts. However if land is sold without any development involving any civil structure or building or complex such supply falls under paragraph 5 of schedule III to Section 7(2) of CGST Act, 2017 and hence is exempt from tax.
2. If the applicant ex
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.