GST on one time premium on allotment of completed commercial units/building

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. The supply of the applicant is classified under SAC 9972 and would be leviable to tax at the rate of 18% (i.e. 9% CGST and 9% SGST) in terms of notification No....