Durga Projects and Infra Structure Private Limited ., In re
Date: July 25, 2019
Subject Matter
Supplier of construction service is liable to pay GST for the service provided to the land owner in lieu of development rights
Summary
Q) Whether Applicant is liable for GST towards work executed under JDA on land owner’s portion where work commenced during pre-GST and continued under GST Law. If tax is applicable the valuation for payment of tax? A) Is it a supply? In the ins…
1. M/s Durga Projects & Infrastructure Private Limited, (called as the `Applicant’ hereinafter), having GSTIN number 29AACCD5554H1Z1 have filed an application for Advance Ruling under Section 97 of COST Act,2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of the MOST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,00…