Case LawKER/127/2021
CREDAI, Kerala Chapter ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 31, 2021
- Type:
- Advance Ruling
- Members:
- Siva Prasad, Senil Rajan
Subject
GST on the activity of sale of apartment prior to 08.11.2019
Supply
Summary
1. Whether prior to 08.11.2019 the activity of sale of apartment undertaken by the applicant would be treated as supply to determine GST liability, if the agreement for sale of the apartment is entered into by the applicant and entire consideration t…
Judgement
2. M/s. Confederation of Real Estate Developers Association of India [CREDAI] (hereinafter referred to as the applicant) is the apex body of private real estate developers representing 20000 members spread across 21 state level chapters and 220 city level chapters in India. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the K…