In re Varaha Land Private Limited (GST AAR Karnataka)
Date: March 15, 2026
Subject Matter
Outsourced Villa Construction is Taxable Service, Valued with Statutory 1/3rd Land Deduction.
Summary
The Authority for Advance Ruling held that the agreement entered into by the applicant with customers for construction of villas constitutes a taxable supply of service under the GST regime, even when the actual construction is outsourced. This suppl…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s Varaha Land Private Limited, (herein after referred to as ‘the Applicant) # No.41/7, 15th Cross, between 4th and 6th Main roads, Malleswaram, Bengaluru, Karnataka, 560003, having GSTIN 29AAHCV1557D1Z8, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 and Sectio…