Case Law Details
Case Name : In re Dharmic Living Private Limited (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re Dharmic Living Private Limited (GST AAR Kerala)
Sale of developed plots without receiving any advance from their customers for undertaking development activities is neither a supply of goods nor a supply of service
The Kerala Authority of Advance Ruling (Kerala, AAR) in the matter of M/s Dharmic Living Private Limited [Advance Ruling No. KER/117/2021 Dated May 28, 2021], ruled that the sale of developed plots / land without receiving any advance from their customers for undertaking development activities is neither a supply of goods nor a supply of service as it is covered by Para 5 of S...
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