2026 (5) TMI 1358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ruling Authority (for short-the Authority) seeking an advance ruling as to whether the charges collected by the petitioner against preferential location of its flats are to be taxed independently or along with its main activity of construction/development. (2) Through order dated 28.08.2020, the Authority decided that the charges collected by the petitioner against preferential location of the flats are to be taxed independent of the charges received by the petitioner towards development/construction. (3) The petitioner challenged the order dated 28.08.2020 through filing of an appeal under Section 101 of the Central Goods and Services Tax Act, 2017 (for short - the Act) which was dismissed by the appellate authority on 28.03.2022. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....22, was that the charges accepted by the petitioner on account of preferential location of an apartment were to be separately taxed from the charges collected for the supply of other construction services because such charges were not an integral part of supply of construction services. (9) The afore issue was then taken up by the GST Council - a Body constituted under Article 279A of the Indian Constitution, which through its decision dated 09.09.2024, made recommendations that charges accepted by developers against preferential location of an apartment should be considered as integral part of the supply of construction services and therefore, should attract GST at the same rates. The recommendation by the GST Council dated 09.09.2024 w....