Prime Property Developers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- February 21, 2023
- Type:
- Advance Ruling
- Members:
- Sreeparvathy, Abraham Renn
Subject
GST leviable on the amount charged from the villa buyers for supplementary items of works carried out before completion of the construction
Summary
The ruling involves a case where the rate of tax and taxable value of construction services for Villas is being examined. The applicant contends that the villas being constructed by them fall under a category other than affordable villas, and as per…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA M/s. Prime Property Developers (Hereinafter referred to as the applicant) is a partnership firm registered under the Indian Partnership Act and engaged in the business of construction and sale of real estate projects, including villa projects. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (herei…