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TaxReply India Pvt Ltd

PPD LIVING SPACES PVT. LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Roy Peter
Res. Counsel
Na

Petitioner / Applicant

PPD LIVING SPACES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 26, 2018
Order No.

KER/20/2018

Citation

2018(9) TAXREPLY 267
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ORDER

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 cost of plot is divided as cost of land and cost of development. Land component consists of cost of actual area of each plot and cost of undivided share of land in common area. Undivided share in common areas including roads and common facilities will be transferred to the Association through a sale deed. They have collected 18% GST on the development charge. Now Completion Certificate dated 31.05.2018 for layout development has been issued. Therefore, they intend to structure future agreements by fixing land cost, fully absorbing development charge. Entire payment made for a plot will be shown in the sale deed and stamp duty and registration fee will be paid. The peti....

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