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TaxReply India Pvt Ltd

NBER DEVELOPERS LLP
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ABHAY GUPTA
P.K. MOHANTY
Pet. Counsel
Nikhil Tekariwal
Res. Counsel
---

Petitioner / Applicant

NBER DEVELOPERS LLP
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Dec 12, 2023
Order No.

03/ODISHA-AAR/2023-24

Citation

2023(12) TAXREPLY 8653
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ORDER

Subject: M/s NBER DEVELOPERS LLP (herein after referred to as the 'Applicant') having principal place of business/registered office at Mahadev Tower, Plot No. 542, Saheed Nagar, Bhubaneswar, Odisha, 751007 bearing GSTIN 21AAPFN36I6G1ZG has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5.000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought for an advance ruling with regard to “Applicability of GST rate on sale of Land and Duplex constructed on same land on execution of two separate Agreements and whether input tax credit is admissible”. 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST 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 ....

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