Durga Projects and Infra Structure Private Limited ., In re
Date: July 25, 2019
Subject Matter
In respect of Partially completed flats having identified customers before GST regime, the Applicant is liable to pay service tax under the Finance Act 1994 proportionate to the services provided up to 30.06.2017
Summary
a) In respect of Partially completed flats having identified customers before GST regime, the Applicant is liable to pay service tax under the Finance Act 1994 proportionate to the services provided up to 30.06.2017 and from 01.07.2017 onwards…
1. M/s Durga Projects & Infrastructure Private Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AACCD5554H1ZI have filed an application for Advance Ruling under Section 97 of CGST Act,2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of R…