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TMI Blog2021 (7) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017(i.e., before GST regime) where as the construction will be completed during GST regime. 6. Further at Para 16(d) the applicant sought clarification on the following issues also: a. Is this date to be concluded as the date of allotment for payment of service tax in respect of construction services provided to landlord ignoring the fact that the construction was continued subsequently from May, 2017 to November, 2018. b. Will it be sufficient and adequate compliance, if the appellant complies law and remit entire service tax on the entire area earmarked to landlord. c. Once the time of supply is clarified and ruled, the appellant will plan for rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utset, we would like to state that the provisions of both the CGST Act and the TGST 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 TGST Act. We have considered the submissions made by the applicant in their application for advance ruling as well as the additional submissions made by Sri. Suresh, Cost Accountant appeared during the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. i. The applicant is engaged in construction of residential complexes as submitted by him at Para 15 of his applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal of literal construction of statutes. v. The Hon'ble Apex court in the case of Chandavarkar S R Rao Vs Ashalata S Gautam (1986) 4 SCC 477 held that, when the grammatical construction is clear and manifest without doubt, that construction must prevail unless there are strong and obvious reasons to the contrary. This view was declared as law by the Hon'ble Apex Court in a catena of cases while deciding on literal interpretation of taxation statutes. Further, after the phrase 'Constructed complex' the words building or civil structure is used to convey the intention in the notification i.e., a constructed complex. So this entails application of the principle of noscitur a sociis. The Hon'ble Apex Court of India in the case of - Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over the building after inception of CGST & SGST, then the liability to pay tax will arise under CGST & SGST. ADVANCE RULING 9. In view of the observations stated above, the following rulings are issued: Question raised Advance ruling issued 1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017(i.e., before GST regime) where as the construction will be completed during GST regime. As per Notification No.4/2018 Dt:25.01.2018 the date of transfer of possession of the building or the right in it to the person supplying development rights will be the time of supply and the liability to pay tax on the said services shall arise on that day. The tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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