TaxTMI 
TaxTMI 
2018 (11) TMI 1829
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....k, Sohna Road, Sector-49, Gurgaon-122018 (Haryana) and correspondence address at Ashiana Housing Limited, 304, Southern I Park, District Centre, Saket, New Delhi- 110017 is a registered taxable person having GSTIN - 06AADCA9093P1Z1. 2. The Applicant is a real estate developer and is engaged in the business of development of residential and commercial properties. For sale of developed property, the Applicant enters into agreements with buyers and is paying GST on consideration received from buyers, where arrangement with buyers is entered into before receipt of completion certificate, by classifying its services under SAC 995411 - 'Construction services of single dwelling or multi dwelling or multi-storied residential buildings'. 3. The....
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....owing issue / question :- "Whether the amount of statutory charges i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being made by the Applicant?" RECORDS OF PERSONAL HEARING / PROCEEDING HELD ON 19.11.2018 6. Opportunity of personal hearing was granted to the applicant on 23.10.2018 and the proceedings on behalf of applicant were attended by Sh. Amar Pratap Singh, Advocate and Sh. Ankit Awal Advocate (Power of Attorney). The submissions made by the Applicant in their application for advance ruling as well as during the personal hearing on 19.11.2018 were duly considered. Since....
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....t for provision of any service to the buyer as a service recipient. 8.2 The Applicant has further referred to sub-section 15(1) of the HGST/CGST Act, 2017 which provides that the value of a taxable supply of services shall be the transaction value, i.e. the price actually paid or payable for the said supply of services, where the supplier and recipient are unrelated and the price is the sole consideration for the supply. The Applicant has argued that inherent in Section 15(1) is the presence of contractual understanding of parties, which determines the price payable by the recipient to the supplier for the supply. It is the price paid or payable by the recipient to the supplier for the supply, which constitutes value of a taxable supply be....
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.... to as the price for the goods forms the basis of value, whether such price has been paid, has been paid in part, or has not been paid at all. The basis of "transaction value" is therefore the agreed contractual price. 8.5 The Applicant has also relied upon the Hon'ble Supreme Court judgment case of in case of Commissioner v. Super Synotex (India) Limited 2014 (301) ELT 273 (SC) = 2014 (3) TMI 42 - SUPREME COURT where the above definition of 'transaction value' under Section 4 (3) (d) of the Central Excise Act, 1944 was interpreted by the Apex Court, as under: "The amount paid or payable to the State Government towards sales tax, VAT, etc. is excluded because it is not an amount paid to the manufacturer towards the price, but....
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....uld be excluded from the taxable value levy for Service Tax purposes. 9. After careful consideration of the submissions put forward by the applicant, the observations of the authority are as under:- 9.1 The advance ruling sought by the Applicant is regarding determination of value of supply of services. The provisions for determination of value of supply under the CGST/HGST Act, 2017 are provided under section 15 of the said Acts. The clause (a) of sub-section (2) of section 15 of the said Acts provides that the value of supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the SGST Act, the UTGST Act and the Goods and Services Tax (Compensation to States) Ac....
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....son only, the judgment of Hon'ble Supreme Court issued in case of Commissioner v. Super Synotex (India) Limited 2014 (301) ELT 273 (SC) = 2014 (3) TMI 42 - SUPREME COURT. It is pertinent to mention here that under the provisions of Haryana Value Added Tax Act, 2003 the excise duty paid on any goods was added to the value of goods for determining the sales price and VAT was accordingly leviable on the gross price after addition of excise duty/service tax, as applicable. 9.3 It is further submitted in the application that the applicant is only acting as a pure agent in respect of these charges, as envisaged under Rule 33 of the Central Goods & Service Tax Rules, 2017. It is also submitted in the application that the concept of pure agent....