TMI Blog2020 (9) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Rate) dated 28.06.2017, at the time of transfer of possession of the land owner's portion of the flats and that the tax liability arises entirely under the GST Law since possession of land owner's share of flats has not been given to the land owner till the inception of GST Law. HELD THAT:- The applicant filed the instant application for ROM in the IN RE: M/S. DURGA PROJECTS AND INFRA STRUCTURE PRIVATE LIMITED [2019 (8) TMI 395 - AUTHORITY FOR ADVANCE RULING, KARNATAKA], without bringing anything on record to negate the findings in the said order that the possession of land owner's share of flats was not handed over to the land owner till 30.06.2017. Further, the time of supply and point of taxation, for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/1-18, G.K. Arcade, T Mariyappa Road, I Block, Jayanagar, Bengaluru-560011, having GSTIN 29AACCD5554H1ZI, have filed an application for rectification of mistake (ROM), under Section 161 of CGST/KGST Act, 2017, alleging that the ruling passed in Order No. KAR ADRG 17/2019 dated 25/07/2019 = 2019 (8) TMI 395 - AUTHORITY FOR ADVANCE RULING, KARNATAKA differed significantly with a ruling in another case having a similar set of case facts. 2. The applicant filed the instant application on the following grounds namely i. The ruling issued in their case differed significantly with the ruling issued in the case of M/s Nforce Infrastructure India Pvt. Ltd., (AAR Order KAR ADRG 30/2018 dated 28.11.2018) = 2018 (12) TMI 534 - AUTHORIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.2019 = 2019 (8) TMI 395 - AUTHORITY FOR ADVANCE RULING, KARNATAKA ruled that the applicant is liable to pay GST towards work executed under Joint Development Agreement on Land Owner's portion, on the value to be arrived at in terms of para 2 of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, at the time of transfer of possession of the land owner's portion of the flats and that the tax liability arises entirely under the GST Law since possession of land owner's share of flats has not been given to the land owner till the inception of GST Law. 5.3 The authority in the case of M/s Nforce Infrastructure India Pvt. Ltd., (AAR Order KAR ADRG 30/2018 dated 28.11.2018) = 2018 (12) TMI 534 - AUTHORITY FOR AD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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