Godrej Properties Limited ., In re
Date: April 25, 2023
Subject Matter
Applicability of GST on Infrastructure Development, common amenities and facilities charges
Summary
The case involves an applicant who is launching a development project that involves the sale/transfer of plots to prospective plot owners, transfer of basic infrastructure to local authorities, and transfer of other common amenities and facilities to…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Godrej Properties Limited, PID No.72-121-3/33, 10th Floor, Prestige Obelisk, Kasturba Road, Next to Museum, Bengaluru-560001 (hereinafter referred to as The applicant), having GSTIN 29AAACG3995M1ZX have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section…