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YOGENDRA BANSIDHAR BHATT
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Yogendra B Bhatt
Ankur Sandesara
Res. Counsel
---

Petitioner / Applicant

YOGENDRA BANSIDHAR BHATT
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 31, 2023
Order No.

GUJ/GAAR/R/2023/13

Citation

2023(3) TAXREPLY 7281
Original Order
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ORDER

Brief facts: Shri Yogendra Bansidhar Bhatt, Avdhoot Hospital, Floor No. 25-A, Geetanjali Society. Jetalpur Road, Chikuwadi, Vadodara-390007 [for short — ‘applicant'] is not registered under GST. 2. The applicant is residing at Diamond Bungalows, Khanpur, Vadodara and is a member of Diamond Bungalows. The developer of Diamond Bungalows is MIs. Vaibhav Corporation Pvt Ltd, who is now planning to sell their developed plot no.4 to the applicant for a consideration charging GST. 3. Aggrieved by the decision of the developer proposing to charge the GST, the applicant is before us seeking a clarification as to whether applicable on developed plot. The applicant believes that GST is not applicable on land or any type of developed plot. This belief is based on the clarification issued by CBEC vide its circular no. 177/09/2022 dated 3.8.2022, wherein under point no. 14.3 it was stated as follows: 14. Whether sale of land after levelling, laying down of drainage....

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