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SHANTILAL REAL ESTATE SERVICES
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

SARITA S. GADGIL
PRADNYASHEEL JUMLE
Pet. Counsel
Vinesh Pikale
Res. Counsel
---

Petitioner / Applicant

SHANTILAL REAL ESTATE SERVICES

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date May 18, 2021
Order No.

GOA/GAAR/02/2020-21/340

Citation

2021(5) TAXREPLY 5236

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ORDER

The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the ‘SGST Act’ and ‘CGST Act’) by M/s. Shantilal Real Estate Services, Vasco da Gama, Goa seeking an Advance Ruling in respect of the following questions: a) Whether sale of plots is a supply. b) If yes, whether it is a supply of goods or services and under which category it falls. c) The valuation of the supply, if applicable. d) Rate of tax as applicable. e) Abatement is any. BRIEF FACTS A. Applicants Background: M/s. Shantilal Real Estate Services, have their registered office at Shop No.11, Apna Bazar, 1st Floor, Vasco da Gama, Goa-403801 and hold GSTIN 30AAZFS3304A1ZL. The Applicant is a real estate developer carrying on the business of construction of residential apartments, shops and development of plots. The applicant has acquired by sale deeds c....

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