Bhopal Smart City Development Corporation Ltd ., In re
Date: April 13, 2022
Court: Appellate Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Navneet Goel, Lokesh Kumar Jatav
Subject Matter
GST is applicable on the sale of developed land. AAR ruling set-aside.
Summary
1 The activity of purchase or allotment of land and selling the said land after undertaking development activities of providing amenities such as Drainage line, water line, electricity line, land leveling, and common facilities viz. road and street l…
1. The present appeal has been filed under section 99 of the Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017 [hereinafter also referred to as [“the CGST Act and MPGST Act”] by Sh. Atul Shrivastava, Deputy Commissioner, State Tax Circle – I, Bhopal, (hereinafter also referred to as the “appellant”) against the order No. 1…