https://www.taxtmi.com/caselaws?id=293120 The application seeking an Advance Ruling on the GST rate applicability for Preferential Location Charges (PLC) in real estate sales was rejected due to the applicant's failure to attend hearings within the required timeframe. The issues included determining the GST rates for PLC before and after issuance of completion/occupation certificates, claiming adjustment/refund of excess GST paid, and charging GST on differential property prices. The rejection under Section 98(2) of the CGST/HGST Act emphasized the importance of timely participation in the ruling process and the statutory obligation to deliver rulings promptly. en-us Thu, 12 Sep 2019 00:00:00 +0530 Tue, 11 Mar 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293120 The application seeking an Advance Ruling on the GST rate applicability for Preferential Location Charges (PLC) in real estate sales was rejected due to the applicant's failure to attend hearings within the required timeframe. The issues included determining the GST rates for PLC before and after issuance of completion/occupation certificates, claiming adjustment/refund of excess GST paid, and charging GST on differential property prices. The rejection under Section 98(2) of the CGST/HGST Act emphasized the importance of timely participation in the ruling process and the statutory obligation to deliver rulings promptly. Case-Laws GST Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293120