TaxTMI 
TaxTMI 
2021 (6) TMI 1093
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....by M/s Ashiana Housing Ltd. (hereinafter referred to as the" Appellant") against the Advance Ruling No. HAR/HAAR/R/2018-19/26 dated 22.11.2018. A copy of order dated 22.11.2018 of the Advance Ruling Authority was received from the appellant on 04.03.2020 and the appeal has been filed on 29.06.2020 which is within time in terms of COVID Extension granted vide Notification 35/2020-C.T. dated 3.04.2020 issued under Section 168A of the CGST Act 2017. Brief facts of the case: The Appellant M/s. Ashiana Housing Ltd. is registered under GST in Gurugram and is a State administered taxpayer. They are engaged in the construction of residential complexes and have entered into a 'development agreement' with a Landowner M/s. Universe He....
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.... notice and opportunity, the Advance Ruling Authority passed the impugned order wherein the authority ruled, "The amount of statutory charges i.e. External Development Charges and Infrastructure 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". Being aggrieved with the impugned order the appellant M/s Ashiana Housing Ltd. had filed the present appeal. Pleadings of the Appellant: The Appellant has cited the following as the 2grounds for preferring of present appeal:- A. The impugned order has been passed in gross contravention of statutory provisions and principles of natural jus....
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....arges levied under any law for the time being in force other than the CGST Act, the SGST Act, the UTGST Act and the GST (Compensation to States) Act, if charged separately by the Supplier. These taxes, duties, cesses, fees and charges are those, which are levied on the underlying transaction, i.e. supply of deemed construction services by the supplier. These do not refer to each and every charge, which is incidentally related with supply of services. It has to be read as to mean only those which are levied on the supply of services. In the instant case, the EDC and IDC are not levied on the transaction of supply of services. These charges are mandatorily recovered from a developer holding license under HDRUA Act as a condition of the licens....
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.... (1) ....................... (2) The value of supply shall include-- (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; The Appellant is not pleading that these charges are under CGST Act, but are payable in terms of the HDRUA ACT. His plea is on the analogy that the User Development Fee' (UDF) charged from the passengers under the 'Build Own Operate Transfer (BOOT) Scheme be excluded from the Assessable Value as the CESTAT's Final Order A/30739/2019 Date....
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....tion service provided in respect of the flats. The said Tribunal Judgement is therefore not applicable in the GST regime and in the instant case of the appellant. The applicant has also relied upon the Hon'ble Supreme Court's decision in the matter of Commissioner vs. Super Synotex (India) Ltd, 2014 (301) ELT 273 (SC) has been incorrectly relied by the Appellant. In this case Hon'ble Apex Court has held that Value Added Tax (VAT) is not added to the taxable Value. In GST era concept of SGST/ CGST/ IGST has replaced the VAT. Using the corollary, while arriving at the taxable value, the SGST/CGST/IGST is not added to the Value. In fact same is set-off with input credit of IGST/CGST/SGST along the supply chain to avoid the casca....
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.... 1975, the External Development and Infrastructure Development charges are meant to meet, respectively, the cost of external development work to be carried out in respect of an individual infrastructure project viz. a colony, and the cost on developing infrastructure projects development in the State. As per the Act, it is charged 'per square metres of the gross area and of the covered area of all the floors in case of flats proposed to be developed by him into a colony'. Further it is to be paid 'in two equal installments. The first installment shall be deposited within 60 days from the date of the grant of the license and the second installment to be deposited within six months from the date of grant of license'. It is ....