TaxTMI 
TaxTMI 
2023 (4) TMI 299
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...., who is now planning to sell their developed plot no.4 to the applicant for a consideration charging GST. 3. Aggrieved by the decision of the developer proposing to charge the GST, the applicant is before us seeking a clarification as to whether applicable on developed plot. The applicant believes that GST is not applicable on land or any type of developed plot. This belief is based on the clarification issued by CBEC vide its circular no. 177/09/2022 dated 3.8.2022, wherein under point no. 14.3 it was stated as follows: 14. Whether sale of land after levelling, laying down of drainage lines etc., is taxable under GST 14.1 Representation has been received requesting for clarification regarding applicability of GST on s....
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....ed under Sr. No. 5 of Schedule III of CGST Act and outside the purview of GST. Given the above clarification, the ambiguity regarding sale of plot after completion of development activities has been put to rest." 5. Vide the aforesaid application, the applicant has sought advance ruling on the below mentioned question viz 1. Is CST applicable on land or any developed plot ? 2. If GST is applicable for both construction of individual bungalow and on proportionate share to common amenities ? 3. How much GST paid by Vaibhav Corporation P Ltd for construction of following plot of Diamond Bungalow. Where builder has different GST policies applied for different members of Diamond Bungalows. The total sales considerat....
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....e delving on to the aforementioned question, it would be prudent to reproduce the relevant provisions in vogue for the sake of ease of reference viz. Section 95. Definitions of Advance Ruling.- In this Chapter, unless the context otherwise requires,- (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority ^1[or the National Appellate Authority] to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 ^2[or of section 101C], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (c) "applicant" means any person registered or desirous of obtaining ....
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....rned to the said concerned officer. (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act: Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant: Provided also that where the application is rejected, ....