Big Relief to DLF: Punjab & Haryana HC Rules PLC Not Separately Taxable Under GST - SAG Infotech Official Tax Blog

In this situation, a real estate developer sought guidance from the Advance Ruling Authority regarding a specific question. They wanted to know if the extra fees charged to buyers for selecting the location of their flats, known as Preferential Location Charges (PLC), should be taxed on their own or included with the main charges for construction or development services. On August 28, 2020, the Ad…