DLF Limited Vs Commissioner of Central Goods and Service Tax and others
Date: May 12, 2026
Subject Matter
Preferential Location Charges Taxed as Integral Part of Construction Services, Not Independently
Summary
The High Court has set aside the orders of the Advanced Ruling Authority and the Appellate Authority, which had held that Preferential Location Charges (PLC) for flats are to be taxed independently. The Court ruled that PLC are an integral part of co…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Through an application dated 10.06.2019, filed under Rule 98 of the Central Goods and Services Tax Rules, 2017 (for short – the Rules), the petitioner approached the Advanced Ruling Authority (for short-the Authority) seeking an advance ruling as to whether the charges collected by the petitioner against preferential location of i…