Case Law Details
In re Durga Projects 86 Infrastructure Pvt (GST AAR Karnataka)
We find that the applicant filed the instant application for ROM in the order No.17/2019 dated 25.07.2019, without bringing anything on record to negate the findings in the said order that the possession of land owner’s share of flats was not handed over to the land owner till 30.06.2017. Further, the time of supply and point of taxation, for the purpose of valuation, are same in CGST Act 2017 (Notification No.04/2018-Central Tax (Rate) dated 25.01.2018) and Service Tax i.e. Finance Act 1994 (para 2.1 (B) (i) of Circular No.151/2 / 2012-ST dated 10.02.2012) i.e. liability shall arise at the time when the possession or right in the property of the said flats are transferred to the land owner by entering into a conveyance deed or similar instrument (eg. Allotment letter). We find that the findings given in the said rulings are as per the discussions made therin.
In view of the above, it is clearly evident from the aforesaid orders that the authority has considered all the submissions and issued proper orders. Hence there is no error / apparent mistake on the face of the record in the order No.17/2019 dated 25.07.2019.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KARNATAKA
PROCEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 & UNDER SECTION 102 OF THE KGST ACT, 2017
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