2020 (9) TMI 1166

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.... Sri. Sanjay M Dhariwal. C A & Authorised Representative. PROCEDINGS UNDER SECTION 102 OF THE CGST ACT, 2017 & UNDER SECTION 102 OF THE KGST ACT, 2017 1. M/s. Durga Projects & Infrastructure Pvt. Ltd., (called as the 'Applicant' hereinafter), 1st Floor, # 125/1-18, G.K. Arcade, T Mariyappa Road, I Block, Jayanagar, Bengaluru-560011, having GSTIN  29AACCD5554H1ZI, have filed an a....

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....parent on the face of record as provided under section 161 of the CGST/KGST Act 2017. 3.  The applicant alleges the significant difference in the rulings of the aforesaid orders, in respect of the construction service, started in pre-GST regime & completed in GST regime, provided to the land owner by the developer, under Joint Development Agreement that in the Order No.17/2019 dated 25.07.....

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....as well as the submissions made by them during the personal hearing. 5.2 The authority in the Order No.17/2019 dated 25.07.2019 = 2019 (8) TMI 395 - AUTHORITY FOR ADVANCE RULING, KARNATAKA ruled that the applicant is liable to pay GST towards work executed under Joint Development Agreement on Land Owner's portion, on the value to be arrived at in terms of para 2 of the Notification No.11/20....

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....KA, without bringing anything on record to negate the findings in the said order that the possession of land owner's share of flats was not handed over to the land owner till 30.06.2017. Further, the time of supply and point of taxation, for the purpose of valuation, are same in CGST Act 2017 (Notification No.04/2018-Central Tax (Rate) dated 25.01.2018) and Service Tax i.e. Finance Act 1994 (p....