2019 (9) TMI 1482

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....plicant is developer who constructs various residential properties as well as commercia: properties. The said properties are sold both before and after issuance of occupation certificate. The developer recovers various charges including Preferential Location Charges (PLC) via the same buyer's agreement. It has sought Advance Ruling on the following issues. * Whether, preferential location charg....

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.... 12% or 5% or nil as the case maybe,) whether, in the facts and circumstances of the case, Applicant/ or its customers can claim adjustment/ refund of the excess GST amount paid as (18% less 12%) or (18% less 5%) or (18% less Nil), as the case may be, on such charges? *  In case differential prices are charged for sale/ transfer of different properties/ units in a real estate project due t....