Case LawGOA/GAAR/02 of 2020-21/340
Shantilal Real Estate Services ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Goa
- Date:
- May 18, 2021
- Type:
- Advance Ruling
- Members:
- Sarita Gadgil, P. Jumle
Subject
Sale of developed plots is NOT supply
Supply
Summary
Firstly, roads, poles or drainages constructed by seller of land are at no time transferred to the purchaser of sub divided developed plot. These amenities will be available for use to every plot holder without any title to it. Further, these ameniti…
Judgement
The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the ‘SGST Act’ and ‘CGST Act’) by M/s Shantilal Real Estate Services, Vasco da Gama, Goa seeking an Advance Ruling in respect of the following questions:- a) Whether sale of plots is a supply.…