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PRIME PROPERTY DEVELOPERS
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S. L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
S. Unnikrishnan
Res. Counsel
---

Petitioner / Applicant

PRIME PROPERTY DEVELOPERS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Feb 22, 2023
Order No.

KER/05/2023

Citation

2023(2) TAXREPLY 7605
Original Order
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ORDER

M/s. Prime Property Developers (Hereinafter referred to as the applicant) is a partnership firm registered under the Indian Partnership Act and engaged in the business of construction and sale of real estate projects, including villa projects. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the notifications issued there under. 3. The Applicant requested advance ruling on the following: 1. When agreement for construction is entered into with a purchaser before the execution of sale deed for land in favour of the purchaser, is PPD eligible for effective rate of 5% on gro....

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