2020 (5) TMI 215

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....Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Latest Developers Advisory Limited, No. 10, 1st Floor, GJ Complex, 1st Main Road, CIT Nagar, Chennai 600 035 (hereinafter referred to as 'Applicant) is a company registered in India and is a real estate developer. They are not registered under GST. The Applicant has preferred an application seeking Advance Ruling on the following Question: Whether the activities of construction carried out by the Applicant for its customer under th....

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....e proposed arrangement, as a result of UDS Agreement, there will be a transfer of title in UDS to the customer, i.e. transfer of title in immovable property.; Such transfer of title in immovable property is not chargeable to GST and is not a subject-matter of the present application.; Vide the Construction Agreement, the customer will appoint the Applicant for purposes of undertaking construction of the specified unit on the UDS agreed to be sold to the customer and they will accordingly undertake construction activities for the customer. In the course of such construction activities, there will be a transfer of title in goods (whether as goods or in some other form) from the Applicant to the customer and therefore is 'Works Contract' as de....

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.... advance ruling application of the applicant. They stated that the proposed place of business of M/s. Latest Developers Advisory Limited, at Door No. 10, I Floor, GJ Complex, 1st Main Road, CIT Nagar, Chennai-35 was inspected by the assessing officer along with the STCI, Nandanam Assessment Circle, on 19.12.2019 at 2P.M. and found that the place is already occupied by Tvl. Ashiana Housing Limited, an assesse of Nandanam Assessment Circle, with GSTIN 33AADCA9093P1Z4. They contacted Mr. Varun through the mobile no. 98719 79660 and it was stated by him that he is stationed at Delhi and informed that M/s Latest Developers Advisory Limited is a proposed sister concern of Tvl. Ashiana Housing Limited. 4.2 The central tax officers has not furnish....