Ashiana Housing Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- November 22, 2018
- Type:
- Advance Ruling
- Members:
- Sangeeta Karmakar, Vijay Kumar Singh
Subject
External Development Charges and Infrastructural Development Charges, recovered from buyers form part of 'Value'
Summary
The amount of statutory charges i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being…
Judgement
1. M/s Ashiana Housing Limited [hereinafter referred to as the “Applicant”], having registered address at 8th Floor, Block-One, Vatika Business Park, Sohna Road, Sector-49, Gurgaon-122018 (Haryana] and correspondence address at Ashiana Housing Limited, 304, Southern | Park, District Centre, Saket, New Delhi- 110017 is a registered taxable person having GSTIN – 06AADCA9093P1Z1. 2.…