2021 (2) TMI 42

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....lly made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by M/s. Trucity Developers LLP, E-44, Lal Bhadur Nagar, Ramjipura, JLN Marg, Jaipur-302017 (hereinafter the applicant) to pronounce advance ruling under the ambit of the Section 97 (2) (d) and (e) given as under: d. admissibility of input tax credit of tax paid or deemed to have been paid; e. determination of the liability to pay tax on any goods or services or both; Further, the applicant....

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....to equip them or any part thereof with all amenities or conveniences thereon and by consolidating or connecting or subdividing properties and leasing or disposing of the same and to manage such land and buildings and to carry on the business of sub-contractors of government, semi-government etc. and to carry on the business of builders, housing developers, infrastructure developers, contractors, constructors, developers, colonizers, and for these purposes to purchase, take on lease or otherwise acquire and hold any land or building or properties for developing, operating and/ or maintaining the same in any manner and to join with any other person, firms or companies in doing any of those business and infrastructure facility, to undertake pr....

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....ial / commercial use to Jaipur Development Authority (JDA) on 23.10.2019 and the same was done vide order No. LU2012/JDA/2019-20 / 100349; (5) that the total land involved measures 10 hectares on which it has proposed to develop a township project. The project development would involve development of plots (not construction) comprising of boundary walls, internal roads for movement in township along with other facilities such as common park, entry & exit gate, grid substation, Electrification, Road Lights, Block Boundaries, Project Boundaries and required facilities for Commercial and Residential township; (6) that the land use is proposed to be as follows: S.No. Land Used Area (%) 1. Residential Area 43944.03 43.94% 2. Retail....