NBER Developers LLP ., In re
Date: November 30, 2023
Subject Matter
5% GST rate on sale of land and duplex constructed on same land on execution of two separate Agreements
Summary
The case law involved a situation where a real estate and construction firm intended to sell land and construct duplex houses on the same land through two separate agreements with customers. The firm argued that sale of land is not subject to GST as…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA Subject : M/s NBER DEVELOPERS LLP (herein after referred to as the ‘Applicant’) having principal place of business/registered office at Mahadev Tower, Plot No.542, Saheed Nagar, Bhubaneswar, Odisha, 751007 bearing GSTIN 21AAPFN36I6G1ZG has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Sectio…