TaxTMI 
TaxTMI 
2019 (11) TMI 1567
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.... 2. Brief Facts: 2.1 The brief facts of the case are that M/s. Nani Resorts and Floriculture Pvt. Ltd., Gurugram is engaged in development of commercial properties and had launched an Affordable Housing Project on 01.12.2015 under the scheme approved by the Government of Haryana. For the construction of Affordable Group Housing Colony, the applicant was granted License No.11 of 2014 dated 10.06.2014 by the Town and Country Planning Department, Haryana, on the land measuring 5.00 acres in the revenue estate of Village Dhankot, Sector 102, Gurugram. The building plan in respect of License No.11 dated 10.06.2014 for construction of affordable flats was approved on 26.03.2015. The applicant started construction of flats on the land measuring 5....
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.... upto 09.06.2019 26.03.2015 Building Plan was approved (ref Memo No. ZP 992/AD RA 2015/4864-68) Provisions of Law/Notifications on the subject matter: Rate of Tax 28.06.2017 Notification No. 11/2017-Central Tax (Rate) Notification No. 46/ST2 Dated 30.06.17 HGST 9% +9% with input + land abatement 22.08.2017 Notification No. 20/2017-Central Tax (Rate) (Amendment to Notification No. 11/2017) Notification No. 74/ST2 Dated 22.08.17 HGST (Amendment to Notification No. 46/ST2) 6% +6% with input + land abatement 29.03.2019 Notification No. 3/2019 & Notification No. 4/2019-Central Tax (Rate) (Amendment to Notification No. 11/2017) Amendment to No. 11/2017-Central Tax (Rate), date the 28th June, 2017....
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....nces on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees. * "ongoing project" shall mean a project which meets all the following conditions, namely- (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March....
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.... any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property; * "commencement certificate" means the commencement certificate or the building permit or the construction permit, by whatever name called issued by the competent authority to allow or permit the promoter to begin development works on an immovable property, as per the sanctioned plan; * "Real Estate Regulatory Authority" shall mean the Authority established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central Gov....
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....category, if the following parameters are fully met: (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March, 2019 and it is certified by any of the following that construction of the project has started on or before 31st March, 2019:- (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority. (b) where commencement certificate in respect of the project, is not required t....
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....aration by the company, all the events i.e. Sanction of building plans, declaration of likely date of start of construction & registration under Haryana Real Estate Regulation Authority etc. occurred after 31/03/2019. Further, the company had not got the Environment Clearance certificate till the date of grant of RERA certificate, which has to be obtained, before start of construction activities of the project. As a confirmation of non-start of Construction activities, the company has declared that they had not incurred any expenditure on the project. This fact is clear from the declaration of the applicant before the RERA that expenditure incurred till the date of declaration was NIL. 5.4 In view of the above facts, it is clear that a sep....