P&H HC Quashes Separate GST on Flat Location Charges After Clarificatory Circular

DLF Limited Vs Commissioner of Central Goods and Service Tax and others (Punjab and Haryana High Court) The petitioner approached the Advance Ruling Authority under Rule 98 of the Central Goods and Services Tax Rules, 2017, seeking clarification on whether charges collected for preferential location of flats should be taxed independently or together with the main construction and development activity. The Authority, through an order dated 28.08.2020, held that the charges collected for preferential location of flats were liable to be taxed separately from the charges received towards construct...