TMI Blog2019 (9) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... ne appeared behalf of the applicant. Thereafter, notice of appearance was sent for 06.09.2019 vide memo no. 774, dated 21.08.2019. On 27.08.2019 a request was received from the applicant regarding personal hearing after lunch instead of scheduled hearing at 11:00 am. On 06.09.2019 the hearing was postponed for 11.09.2019. The applicant fails to appear on said date also. Since, the Authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s agreement. It has sought Advance Ruling on the following issues. Whether, preferential location charges ( PLC ) collected along with consideration for sale of properties attracts a GST rate of 12% or 18%-where sale/ transfer of constructed property has taken place before issuance of completion/ occupation certificate ( CC/OC )? Whether, PLC collected along with consideration for sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are charged for sale/ transfer of different properties/ units in a real estate project due to various commercial factors such a location of apartment etc., whether GST can be charged on whole price at the similar rate i.e. 12% (in case of sale before issuance of CC/OC)/ 5%) (in case of sale before issuance of CC/OC under new projects which commence on or after 1st April, 2019)/ Nil (in case of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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