Bindu Ventures ., In re
Date: December 3, 2018
Subject Matter
Date of Occupancy Certificate issued by the competent authority should be treated as the date of completion of the construction
Summary
The Applicant sought advance ruling in respect of the following questions:- (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board…
1. M/s Bindu Ventures, (called as the ‘Applicant’ hereinafter). No. 2, Bindu Galaxy, 1st Main, West of Chord Road, Rajajinagar Industrial Estate, Bengaluru – 560044, having GSTIN number 29AAPFB6663D1Z5, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-0…