https://www.taxtmi.com/caselaws?id=301805 The Appellate Authority for Advance Ruling, Haryana, has ruled that Preferential Location Charges (PLC) attract a GST rate of 18% both before and after 01.04.2019, regardless of the issuance of completion/occupation certificate (CC/OC). PLC is not considered outside the scope of supply even after the issuance of CC/OC, and no adjustment or refund of excess GST paid is allowed. Differential pricing for different units within a real estate project does not impact the GST rate for PLC, which remains at 18%. en-us Mon, 28 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301805 The Appellate Authority for Advance Ruling, Haryana, has ruled that Preferential Location Charges (PLC) attract a GST rate of 18% both before and after 01.04.2019, regardless of the issuance of completion/occupation certificate (CC/OC). PLC is not considered outside the scope of supply even after the issuance of CC/OC, and no adjustment or refund of excess GST paid is allowed. Differential pricing for different units within a real estate project does not impact the GST rate for PLC, which remains at 18%. Case-Laws GST Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301805