Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected.

Authority for Advance Ruling — Time limit to pronounce ruling – The applicant is a developer who constructs various residential properties as well as commercial properties. The said properties are sold both before and after issuance of occupation certificate. The developer recovers various charges including Preferential Location Charges (PLC). The applicant sought an advance ruling as to whether PLC collected along with consideration for sale of properties attracts a GST rate of 12% or 18%-where sale/ transfer of constructed property has taken place before issuance of completion/ occupation certificate; whether, PLC collected along with consideration for sale of properties attracts a GST rate of 5 where sale/ transfer of constructed property has taken place before issuance of CC/OC under new projects which commence on or after 1st April, 2019; whether, PLC collected along with consideration for sale of properties is outside the scope of supply where sale/ transfer of constructed property is entered into by the Applicant after issuance of CC/OC; if PLC attracts concessional rate of tax/ exemption, whether applicant/ or its customers can claim adjustment/ refund of the excess GST amount paid. The authority observed that the applicant did not respond to the letters of the authority and failed to appear for PH. Since, the Authority is bound to pronounce ruling within 90 days, the applicant cannot be granted any further opportunity of hearing. Held that:- The Hon’ble Authority rejected the application of Advance Ruling under Section 98(2) of the Act.
Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE