2022 (3) TMI 1362

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....) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Poli Vasudeva Reddy, H. No. 8-3-682/1-B, Vishal Towers, Navodaya Colony, Yellaredddyguda, Hyderabad - 500 073 (Un Registered Tax Payer) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGS....

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....e: The applicant M/s. Poli Vasudeva Reddy has purchased land from a developer and is desirous of ascertaining if GST is payable on the value of purchase. Hence this application. 5. Questions raised: 1. Whether GST is applicable on purchase of a plot for residential purpose? 2. If applicable, under what provisions of GST Act and Rules, 2017 liable to tax? 3. GST is not applicable on sale/pu....