Case Law Details
Case Name : In re Kedaram Trade Centre (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Kedaram Trade Centre (GST AAR Gujarat)
(i) Whether one time premium received by the applicant on allotment of completed building would be treated as taxable supply or not?
The one time premium received by the applicant on allotment of completed commercial units/building is taxable supply in terms of section 7 of the CGST/GGST Act, 2017.
(ii) In case the supply is treated as taxable supply, what will be the applicable rate of tax.Please become a Premium member. If you are already a Premium member, login here to access the full content.
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