PPD Living Spaces Pvt. Ltd ., In re

Date: September 26, 2018

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
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Subject Matter

ITC paid on goods/services consumed for the development of the land, in respect of the plots sold after the issuance of Completion Certificate is liable to be reversed on pro rata basis.

Input Tax Credit

Summary

The applicant is executing a layout development project ‘Emerald Hills’. They have converted eleven acres of property into residential plots with the facility of paved roads up, water and electricity supply to each plot, water drains, tre…

The applicant is executing a layout development project ‘Emerald Hills’. They have converted eleven acres of property into residential plots with the facility of paved roads up, water and electricity supply to each plot, water drains, trees, party hall, health club, play courts, compound wall etc. Total  i) Is it correct to structure agreement by fixing the land cost by absorbing…

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