In re Godrej Properties Limited (GST AAR Maharashtra)
In In re Godrej Properties Limited, an application was filed before the Maharashtra Authority for Advance Ruling under Section 97 of the CGST Act and MGST Act seeking clarification on multiple GST-related issues. The questions included the taxability of sale of plots, GST applicability on basic infrastructure development charges such as drainage and water lines prescribed by NMRDA, and charges for common recreational amenities. The applicant also sought clarification on tax implications where booking, advances, and agreements are executed after obtaining a Grampanchayat NOC, the applicable rate of tax if such transactions are taxable, and the treatment where a single consolidated consideration is charged for plot sales. An additional query related to classification of vitrification straw under a specific tariff heading.
Subsequently, the applicant, through an email dated 05.01.2026, requested withdrawal of the application, stating that it no longer sought clarification on the issues raised. The request for withdrawal was made voluntarily and unconditionally.
The Authority accepted the request and allowed the withdrawal without examining the merits or detailed facts of the case. Accordingly, the application filed on 23.12.2022 was disposed of as withdrawn vide order dated 08.01.2026, without any ruling being issued on the questions raised.
