Ashiana Housing Limited ., In re
Date: June 4, 2021
Subject Matter
External Development Charges and Infrastructural Development Charges, recovered from buyers form part of 'Value'. AAR ruling upheld.
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…
The present appeal has been filed under Section 100 (1) of Central Goods and Services Tax Act, 2017 /Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act/ HGST Act, respectively)by M/s Ashiana Housing Ltd. (hereinafter referred to as the” Appellant”) against the Advance Ruling No. HAR/HAAR/R/2018-19/26 dated 22.11.2018 . A copy of order dated 22.11.2018 of the…