Case Law Details
In re Satyaja Infratech (GST AAR Gujarat)
The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of ‘Bliss Homes’ with the basic facility is liable to GST.
The activities of applicant will fall under the clause (b) of paragraph 5 of Schedule -II of Gujarat Goods and Services Tax Act and Central Goods and Services Tax Act. Hence the activities of the applicant attract 9% CGST and 9% SGST as per serial no 3 of Notification No. 11/2017 Central Tax (Rate) dated 28-06-2017.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING,GUJARAT
1). The Applicant M/s. Satyaja Infratech is engaged in purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under name of “Bliss Homes” with following basic facilities:-
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