Rabia Khanum ., In re
Date: September 8, 2022
Subject Matter
GST is not applicable on sale of plots/sites even when they are sold after completion of works related to basic necessities
Summary
i. GST is not applicable for the consideration received on sale of site. ii. GST is not applicable for the advance received towards sale of site. iii. GST is not applicable on sale of plots/sites even when they are sold after completion of works rela…
M/s. Rabia Khanum, No. 19/2-6, Ranoji Rao Road, Basavanagudi, Bengaluru-560004 (hereinafter referred to as The applicant’) have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act an…