Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT
Brief :
Whether the answer given for the first question to VRINDHAVAN project is also applicable to the other similar projects in similar situations.
Citation :
KER/116/2021
KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,
OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002
BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan
M/s. Victoria Realtors (hereinafter referred to as the applicant) is a partnership firm registered in Tamil Nadu and engaged in promotion of gated community villa projects in the State of Kerala for the prospective villa buyers.
2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under.
Please find attached the enclosed file for the full judgement
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