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Case Law Details

Case Name : In re DLF Limited (GST AAAR Haryana)
Related Assessment Year :
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In re DLF Limited (GST AAAR Haryana) Q1. Whether PLS collected along with consideration for sale of properties attracts GST rate of 12% or 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC)? A1. PLS collected along with consideration for sale of properties attracts GST rate of 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC). Q2.Whether PLS collected along with consideration for sale of properties attracts GST rate of 5% or 18% where sale/transfe...
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