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TMI Blog2022 (10) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... or more, comprised in one or more districts and consisting of two or more Municipalities or Panchayats or other contiguous areas, specified by the Governor by public notification to be a Metropolitan area. The Metropolitan city is, therefore by inference, defined by the metropolitan area, and whose land use and development etc., are regulated by the Metropolitan Development Authority. It is evident for any development of any land or building, the planning authority shall levy charges (called the development charges) as per the rates prescribed in the Act. The Chennai Metropolitan Development Authority (CMDA) is authorised to regulate real estate development within the Chennai Metropolitan Area (CMA) via the issue of Planning Permissions (PP) issued under Section 49 of the 1971 Tamil Nadu Town and Country Planning Act - Also, from the documents submitted by the applicant, it is inferred that though the Sembakkam Municipality is the 'appropriate local body' for issuing approval order for the building plan, necessary fees towards 'development charges' were collected by the Chennai Metropolitan Development Authority (CMDA). Therefore, the planning authority for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p projects especially in the extended Greater Chennai Corporation Limits., namely, Rajakilpakkam, Tamabram etc. The applicant has sought Advance ruling with respect to the Residential Real Estate project, the details of which are as follows - (i) Location of the Impugned Project: Plot no: 10, New No;37, Berahcah Nagar, Rajakilpakkam, Pincode 600073 (ii) Office of the Municipality issuing planning permit and collects Property Tax: Sembakkam Municipality (iii) Office of the sub-registrar: Sub-registrar of Selaiyur (iv) Office of TNEB: Chennai South (v) Jurisdictional Revenue Department:- Circle- Tambaram Revenue village- Rajakilpakkam District- Kanchipuram 2.2 The applicant has stated, inter-alia that, as per Notification No. 11/2017 - Central Tax (rate), dated 28-6-2017, as amended by Notification 3/2019 CT (Rate) (SI. No. 3, item (i)) as amended, the rate of tax shall be 0.75% (equivalent 0.75% under Tamil Nadu SGST Act, therefore Total 1.5%), in case of Construction of affordable residential apartments by a promoter in a Residential Real Estate Project; that as per para 4(xvi) of the Notification 3/2019 CT (Rate), affordable resident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate of the mentioned project, AR stated that the project is not approved by RERA as hence the same is not applicable. 2.6 In furtherance to hearing held on 19.04.2022, the applicant submitted the following details/documents vide their letter dated 24.05.2022 and 10.06.2022. The AR has requested that though there was no certificate for completion from any authority, the date of deposit money for EB may be taken as appropriate documentation to ascertain the completion date and attached the EB connection details obtained from the website of TANGEDCO. AR had enclosed the receipt for the property tax demand for one of the units of the impugned project, Copy of the ordinance of when Tambaram became Municipal corporation as part of Greater Chennai as attached and the projects that are not governed by RERA. 2.7 The applicants were requested vide this office notice dated 24-6-2022 to submit the following documents in support of their application:- 1. Copies of all the Agreements for sale of the UDS in the land and construction of the flats with allotment letters issued to the applicants. 2. Details of Payment collected from the applicants for the booking as well as c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 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 on the questions raised by the applicant in the Advance Ruling Application. Hence, it is construed that there is no proceedings pending on the questions raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 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 April, 2019, or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay central tax on construction of apartments at the rates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Sembakkam Municipality towards the cost of True Copy Rs.500/-, Scrutiny fees Rs.3000 and Sub-division fees Rs.9800/- 11. Receipt No.001/01/l/19-20/0005820/dt.l0.6.2019 for Rs.89900/- issued by Sembakkam Municipality towards the cost of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 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 and the rules made thereunder, every planning authority including a local authority, where such local authority is the planning authority, shall levy charges (hereinafter called the development charges) on the institution of use or change of use of land or building ..... X X X X Extracts X X X X X X X X Extracts X X X X
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