AI Drafter 
TaxTMI 
TaxTMI 
2022 (10) TMI 302
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....pattu. 600 059 (hereinafter called the 'applicant' or 'VGK') is registered under the GST Vide GSTIN 33AAECV6446L1ZZ. The applicant have sought Advance Ruling on the following question:- Whether the units in the Impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 Lakhs, be considered an Affordable Residential Apartment, based on its location within the revenue district of Kanchipuram, which is distinct and outside the jurisdiction of the revenue district of Chennai and hence considered as "Non-Metropolitan Cities" in terms of Notification No. 11.2017 - Central Tax (Rate), dated 28.06.2017 r/w Notification 3/2019 CT(Rate). The applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs.5.000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they are in the development and promotion of residential apartments. They are taking up projects especially in the extended Greater Chennai Corporation Limits., namely, Rajakilpakkam, Tamabram etc. The applicant has s....
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....cts the property tax, and therefore the impugned project be considered as a project in a Non-Metropolitan city as under Notification No. 03/2019-Central Tax (Rate); that accordingly, housing units up to 90 sq. meters of carpet area and within the value limit of Rs. 45 Lakhs, in the impugned project, can be classified as affordable residential apartment, as defined in Notification 11/2017 - Central Tax (Rate), as amended by Notification No. 03/2019 - Central Tax (Rate) and liable to GST Rate of 1.5% on the Value of Supply (and effective rate of 1% of the Total amount Charged). 2.5 Personal hearing was held in digital platform on 19.04.2022. The Authorised representative (AR) for the appellant appeared for the hearing virtually and reiterated their submissions. AR stated that they had filed the application online in September 2020 and followed it by the hard copies as required which they came to know only later; that the project mentioned in the application is completed and only 1 or 2 units remain to be sold; when the AR was asked to furnish the construction commencement/ construction completion certificate of the mentioned project, AR stated that the project is not approved by R....
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.... 53,00,000 3. M. Badrinarain 1114 821 510 20-01-2020 12,80,000 63,80,000 4. Ramya 949 697 435 21.03.2020 1,00,000 58,40,000 5. Arumugam 844 612 383 31.12.2020, 01.01.2021 101 and 9900 37,50,000 6. R. Jayagomathi 928 678 424 17.09.2020 1,00,000 44,00,000 7. S. Karthick 949 697 435 01.10.2020 1,00,000 57,75,000 Further, vide their letter dated 5.8.2022 the applicant has stated that "VGK Sakshi" was a new project (other than affordable housing project) commenced after 1st April 2019 and the rate of GST charged is at 5%. 3. The State Jurisdictional authority who has the administrative jurisdiction over the applicant vide his letter Rc.No.411/2022/A4, dated 29.04.2022 has submitted that the project area mentioned by applicant comes under Tambaram Corporation and as well as the CMDA approved area and due to this reason it is not suitable under affordable Residential Apartment. They had further submitted that there was no pending proceedings against the applicant. 4. The Central Jurisdictional Authority Chennai Outer Commissionerate has not offered any remarks ....
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.... excluded from the Value of Supply, and the value of the Land shall be deemed to be one third of the total amount charged for such supply thereby bringing the effective GST Rate to 1% of the Total Amount Charged (i.e. 1.5% as in Para I above on 66.67% of the Total Amount charged):- "2. In case of supply of service specified in column (3), in item (i); ly[(i) (ia), (ib), (ic), (id), (ie) and (if] against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply." Further, Para 4(xvi) of the Notification 11/2017 Central Tax (rate), dated 28-6-2017, as amended by Notification 3/2019 CT (Rate), explains that for the purposes of this notification,- Affordable Residential Apartment is defined to mean - "a residential apartment in a project which commences on or after 1st ....
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.....001/01/1/19-20/0001959 for Payment of Res.43500/- on 14-5-2019 issued by the Sembakkam Municipality towards collection of Unapproved Plot Regularization Fees. 6. Receipt No.001/01 /1 /19-20/000128 for payment of Rs.8723/- dt.30.4.2019 towards Vacant land Tax from 2013-14 to 2019-20 issued by the Sembakkam Municipality. 7. Copy of Challan for deposit of of Rs.5000/- towards Development charges and Rs.340/- on 18-7-2019 in the State Bank of India towards scrutiny charges to Chennai Metropolitan Development Authority (CMDA) which the payment was authorized by Sembakkam Municipality. 8. Receipt No.001 /01 /l/l9-20/0005821 /dt. 18-7-2019 for Rs.89900/- issued by Sembakkam Municipality towards the cost of True Copy Rs.500/-, Garbage Removal Fee Rs.6000/- and Building Licence Rs.83400/- 9. Copy of Challan for deposit of of Rs.3100/- towards Development charges and Rs.340/ towards scrutiny - on 18-7-2019 in the State Bank of India towards scrutiny charges to Chennai Metropolitan Development Authority (CMDA) which the payment was authorized by Sembakkam Municipality. 10. Receipt No.001/01/1/19-20/0005820/dt. 18-7-2019 for Rs.89900/- issued by Se....
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.... plan to the concerned local body. In the second stage, the local body concerned will issue regularization order and regularization plan for the plot as per the in-principle approved layout framework plan after confirming the ownership of the plot and collection of the balance regularization charge including other applicable charges. 5.7 As per the TamilNadu Town and Country Planning Act, 1971 the relevant provisions regarding development on any land or building are as under:- Section 49. Application for permission.- (1) Except as otherwise provided by rules made in this behalf any person not being any State Government or the Central Government or any local authority intending to carry out any development on any land or building on or after the date of the publication of the resolution under sub-section (2) of section 19 or of the notice in the Tamil Nadu Government Gazette under section 26, shall make an application in writing to the appropriate planning authority for permission in such form and containing such particulars and accompanied by such documents as may be prescribed. Section 59. Levy of development charges: (1) Subject to the provisions of this Act ....