Court :
Karnataka AAR
Brief :
1. The applicant sought Applicability of GST on Land owners share of constructed residential flats, since Joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and Constructed residential flats handed over before completion.
2. If GST Applicable on point 1, what will be the rate of GST and the value on which GST is applicable.
3. Applicability of GST on Land owners share of constructed residential flats, since Joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and constructed residential flats handed over after completion.
Citation :
Advance Ruling No. KAR ADRG 41/2020
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