Vinod Kumari Goyal ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- August 23, 2023
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Kiran Reddy
Subject
Landowner is liable to pay tax (before completion certificate is issued) as a supplier of works contract services to the prospective purchasers
Summary
The ruling revolves around a landowner who has entered into an agreement with a developer for construction services of his share of developed property. The landowner wants to know if GST is applicable when apartments of his share are sold before the…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Vinod Kumari Goyal, No. 579, 14th Cross, J P Nagar, Phase I, Bengaluru -560 078 (hereinafter referred to as The applicant’), having GSTIN 29AEOPG0891F1ZA have filed an application for Advance Ruling under Sectio…