2019 (3) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ruling raising the following question: 1) Whether, as per notification no. 01/2018 - Central Tax (Rate) dated 25th January, 2018 can works? 2) Facts in brief - Mr. Madan Khadgi, proprietor of M/s. The Kreations Builders and Developers is in the business of construction of flats for sale to prospective buyers. At present he is undertaking only a single project named "Safalvaa" which is having only 1 Bed Room Kitchen (BHK) residential units in his project. The project is having infrastructure status and affordable housing in terms of Notification of Government of India, Ministry of Finance, Department of Economics Affairs vide F No 13/062009-INF. dated the 30 March 2017 Madan Khadgi has appointed M/s. Loomcraft Shade Systems Private Limite....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng project which is given infrastructure status So, the intention of the Government is to give concessional rate of 8% net of land) to low cost houses Text of the Para "The Fourth Recommendation of the Council as to extend the concessional rate of 12% to service by way of construction Of low house up to a carpet area of 60sqm in a housing project which has been given infrastructure status under notification No. 13/06/2009 dated 30 March 2009. The said notification of Department of Economics Affairs provides infrastructure status of Affordable Housing." Based on combined reading of this press release and notification THE KREATIONS is charging 6% GST on their services. 5). Statement containing the applicant's interpretation of law and/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d requested for admission of application as per ARA. During the course of Preliminary hearing, we have gone through the application and submissions made by the applicant. They were informed that there was a short payment of fees of Rs. 5000/- which was required to be paid by them for their application to be entertained and they were also requested to reframe the questions as per the section 97 of CGST/MGST ACT within 8 days as the questions raised by them were not pertaining to applicant as required under the provisions of section 95 of GST Act and hence not maintainable. However, nobody attended on behalf of the applicant nor submitted any details in relation to PH held on 28.11.2018. To give the applicant a reasonable opportunity of bein....