Sripriya Constructions Private Limited ., In re
Date: May 8, 2025
Subject Matter
Composite Value for Property Registration Does Not Exempt Construction Services from GST
Summary
The case involves M/s. Sripriya Constructions Private Limited, which is engaged in developing residential properties in Chennai and is seeking an advance ruling on the applicability of GST concerning a Joint Development Agreement (JDA) with a landown…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1 . At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pari materia and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention is spe…