Home Case Index All Cases GST GST + AAR GST - 2022 (10) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 302 - AUTHORITY FOR ADVANCE RULING, TAMILNADUScope of jurisdiction of the revenue district of Chennai - units in the Impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 Lakhs - location within the revenue district of Kanchipuram - Non-Metropolitan Cities or not - applicability of N/N. 11.2017 - Central Tax (Rate), dated 28.06.2017 r/w Notification 3/2019 CT(Rate) - HELD THAT:- Housing units, up to 90 sq. meters of carpet area and within the value limit of Rs. 45 Lakhs, in cities or towns other than metropolitan cities 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). Such units are liable to GST Rate of 1.5% on the Value of Supply (and effective rate of 1% of the Total amount Charged). The Census Commission of India defines Metropolitan cities as those Indian cities having a population of more than 4 million. The 74th Amendment to the Indian Constitution defines a metropolitan area as An area having a population of 10 Lakh or 1 Million 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 impugned project is CMDA and by extension, the impugned project falls within the ambit of Metropolitan City of Chennai. Thus, the units in the impugned Project is NOT considered as located in city or town "other than Metropolitan Cities" in terms of Notification No. 11/2017 -Central Tax (Rate), dated 28.06.2017 r/w Notification 3/2019 CT(Rate).
|