Shree Dipesh Anilkumar Naik ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- December 22, 2021
- Type:
- Advance Ruling
- Members:
- Milind Torawane, Seema Arora
Subject
GST is applicable on the sale of developed plot as it is tantamount to rendering of service. AAR ruling upheld.
Summary
Below ruling of AAR is upheld by the AAAR Ques. 1: Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Wat…
Judgement
The appellant Shree Dipesh Anilkumar Naik, C/16, Kishore Park Society, Behind St.Xavier’s School, Ghoddod Road, Surat-395007(Gujarat) has submitted that he is a farmer having a vacant land outside the municipal area of town for which he has got necessary approvals from the Plan Passing Authority(the Jilla Panchayat) as per which the seller of land was required to develop the primary amenitie…