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Case Law Details

Case Name : In re Vajra Infracorp India Private Limited (GST AAR Telangana)
Appeal Number : TSAAR Order No. 03/2021
Date of Judgement/Order : 19/07/2021
Related Assessment Year :
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In re Vajra Infracorp India Private Limited (GST AAR Telangana)

1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime.

As per Notification No.4/2018 Dt:25.01.2018 the date of transfer of possession of the building or the right in it to the person supplying development rights will be the time of supply and the liability to pay tax on the said services shall arise on that day. The time of supply shall not be at any other time.

2. Is this date to be concluded as the date of allotment for payment of service tax in respect of construction services provided to landlord ignoring the fact that the construction was continued subsequently from May, 2017 to November, 2018.  

No, the applicant has to pay tax as per the time of supply indicated at Point 1 above.

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