Case LawAdvance Ruling No.GST-ARA-40/2024-25/B-215
Sharda Vastu Nirmitee Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- April 29, 2025
- Type:
- Advance Ruling
- Members:
- Gojamgunde, Priya Jadhav
Subject
Real Estate Redevelopment: GST payable on the areas and amenities provided free of cost
ValuationSupply
Summary
The applicant, M/s. Sharda Vastu Nirmitee Pvt. Ltd., sought an advance ruling regarding the applicability of GST related to a redevelopment agreement with a housing society. The case involved multiple stages of development agreements, the original da…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” resp…