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Case Law Details

Case Name : In re Vaishnaoi Infratech And Developers Private Limited (GST AAR Telangana)
Appeal Number : Advance Ruling TSAAR Order No. 21/2023
Date of Judgement/Order : 30/09/2023
Related Assessment Year :
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In re Vaishnaoi Infratech and Developers Private Limited (GST AAR Telangana)

In the world of real estate, the sale of developed plots and the provision of development services have always been pivotal activities. However, the introduction of the Goods and Services Tax (GST) in India brought about significant changes in the taxation landscape, affecting these aspects of the industry. In this article, we delve into a specific case, “In re Vaishnaoi Infratech And Developers Private Limited,” which was reviewed by the Authority for Advance Ruling (AAAR) in Telangana. The case provides essential insights into the GST on the sale of developed plots and plot development services.

Detailed Analysis:

  1. Background of the Case: The applicant, Vaishnaoi Infratech and Developers Private Limited, is a real estate company engaged in the development of plots through land acquisition and development agreements. They sought an advance ruling from the AAAR on several critical questions regarding GST implications in their business.
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