TaxTMI 
TaxTMI 
2018 (12) TMI 535
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....on, on 23.02.2018, for advance ruling under section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant a land owner, entered into an agreement with M/s. Nforce Infrastructure India Pvt. Ltd., Builders & Developers, 'Victoria', Door No.25-14-840/1, Near Valencia Church, Kankanady post, Mangaluru - 572 002, for joint development and promotion of the "N Force -Pauline", the residential / commercial building at Valencia, Mangalore. The builder offered to develop and promote a multistoried residential apartment cum commercial building in the property belonging to the Applic....
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.... his family members ?". 7. Chapter of the CGST Act '2017 deals with the provision of 'Advance Ruling' and Section 94(a) of the CGST Act 2017 defines 'Advance Ruling' as a decision provided by the Advance Ruling Authority, to an applicant on matters or questions specified in Section 97(2) of the CGST Act 2017, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 8. The applicant registered himself with GSTN for the purpose of filing application before the Authority for Advance Ruling. We find that the applicant is liable to be registered, as discussed in the succeeding paragraphs. the application was admitted. 9. The applicant entered into an agreement with M/s. Nforce Infr....
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....t in the constructed complex, building or civil structure, to the person supplying the development rights by entering into a conveyance deed or similar instrument (for example allotment letter) 11. This notification notifies person or persons Who supply development rights to a developer / builder etc., against a consideration, which may be in the form of construction service, is liable to be registered under CGST/KGST Act 2017. It also provides that the person who supplies the development rights shall pay central tax at the time when the developer / builder transfers possession or right in the building by way of Conveyance deed or similar instrument. Therefore the applicant, being the person Who has supplied development rights to a develo....