Vedant Construction ., In re
Date: March 29, 2026
Subject Matter
Supply of MHADA-reserved Flats after OC is Taxable Works Contract Service, Valued at Open Market Price
Summary
The Authority for Advance Ruling held that the supply of flats to MHADA-identified customers, even after the Occupancy Certificate, is a taxable works contract service, not an exempted sale of immovable property. The value of supply for these flats m…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Vedant Construction, the applicant, seeking an advance ruling in respect of the following question…