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Sale of Plot: GST on Infrastructure Development, common amenities & facilities charges
Case Law Details
- Case Name
- In re Godrej Properties Limited (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Godrej Properties Limited (GST AAR Karnataka)
Question i. Whether the applicant is liable to charge GST, if the booking of plot, receipt of consideration and agreement for sale is entered as well as sale deed is executed after the release certificate, on the following components (Under Section 97(2)(e ) of CGST / KGST Act):
a. Sale of Plot;
b. Basic Infrastructure Development charges; and
c. Other common amenities and facilities charges.
Answer:
a) The applicant is not liable to charge GST on sale of plot, if the booking of plot, receipt of consideration and agreement fo...
tHE DISPLAY OF GST NO ON THER SIGN BOARD IS MOST DANGROUS FOR THE SECURITY POINT OF VIEW SINCE PAN INSERTED IN THE GST NO NAN BE MISUUSED TO SEE ALL YOUR CEDENTIALS. IT CAN BE SHOWN TO THE INSPECTING OFFICER BUT WHY TO THE GENERAL /DISGRUNTLED ELEMENTS.. THE GOVE SHOULD AMEND TGHE SECTION. SIGN BOARD IS ALRIGHT TO KNOW THE PLACE OF BUSINESS BUT WHY GST NO. CPC WHILE SENDING THE MESSAGE REG INCOME TAX SEND FIRST 2 DIGITS AND LAST3 DIGITS JUST TO KEEP SECRECY. GST ACT SHOULD ALSO BE LIKE TYHIS FOR SECURITY AS THERE ARE MANY FRAUDS PREVALENT. PLEASE SEE TO IT.