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TMI Blog2023 (4) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... icant, may make an application in the prescribed form with appropriate fee, stating the question on which the said ruling is sought. The questions on which the ruling is sought is however, restricted to the 7[seven] issues listed in section 97(2), ibid. Further, in terms of section 103, such a ruling shall be binding only on the applicant and on the concerned officer or the jurisdictional officer, in respect of the applicant. The aforementioned application stands rejected in terms of section 98(2) of the CGST Act, 2017 read with sections 95(a), (c), and 103 of the CGST Act, 2017. - GUJ/GAAR/R/2023/13 - - - Dated:- 31-3-2023 - MILIND KAVATKAR AND AMIT KUMAR MISHRA, MEMBER Present for the Applicant : Dr. Yogendra B Bhatt and Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as levelling, laying down of drainage lines, water lines, electricity lines, etc. It is clarified that sale of such developed land is also sale of land and is covered by Sr. No. 5 of Schedule III of the Central Goods and Services Tax Act, 2017 and accordingly does not attract GST. 14.4 However, it may be noted that any service provided for development of land, like levelling, laying of drainage lines (as may be received by developers) shall attract GST at applicable rate for such services. 4. The applicant has enclosed a letter dated 25.5.2021 from M/s. Vaibhav Corporation P Ltd wherein the developer has along with balance payment sought a sum of Rs. 24.12 lacs towards GST @ 18%. Further, the applicant has also enclosed the cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lots where builder are supposed to pay GST for both construction and against the payment for common amenesties ? {sic] 6. Personal hearing was granted on 28.2.2023 wherein Dr. Yogendra B Bhatt and Shri Ankur Sandesara appeared and reiterated the facts as stated in the application. Discussion and findings 7. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 8. We have considered the submissions made by the Applicant in their application for advance ruling as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der this Act, shall be in respect of, (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Section 98. Procedure on receipt of application.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional officer in respect of the applicant. 11. As is evident, the application is filed by the applicant seeking a ruling primarily on whether the Developer can charge GST for developing a plot. Thus, in this case, the applicant as a recipient of supply is seeking a ruling on liveability of GST on the supply made by the developer. 12. Thus, the applicant in the present proceeding is neither a supplier of the goods/service nor is the ruling sought on Input Tax Credit in respect of the supply received by the applicant, who as is mentioned supra is a recipient of the supply. 13. A conjoint reading of the sections 95(a) and (c), 97 and 103 of the CGST Act, 2017, depicts that advance ruling means a decision by the AAR to an applicant on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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