In Re: Patrick Bernardinz D\u2019Sa
GST
2018 (12) TMI 535 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2019 (20) G. S. T. L. 181 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 28-11-2018
AAR No. KAR 29\/2018
GST
SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER
\nRepresented by Sri. Patrick Bernardinz D'Sa
\nORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
\nSri. Patrick Bernardinz D'Sa, # 17-7-477 “Pauline”, Miller Road, Valencia, Kadak, Mangalore – 575 002, Karnataka (herein after referred to as Applicant) having temporary GSTIN number 291800000227ARM, has filed an application, on 23.02.2018, for advance ruling under section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs. 5,000-00 each under the CGST Act and the KG<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ement with a Developer to develop his land. He had contributed only his land and in return gets his share of 50% of the total 12 flats constructed and also 50% share out of 4000 sq. ft. of commercial construction. The Joint Development Agreement was signed by him in January 2016 and construction is reported to be completed in January 2018 and hence filed the instant application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t Agreement was signed by him in January 2016 and the construction is stated to be completed in January 2018. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r in respect of his land, is liable to registration and payment of tax. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: Patrick Bernardinz D\u2019SaGST2018 (12) TMI 535 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2019 (20) G. S. T. L. 181 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AARDated:- 28-11-2018AAR No. KAR 29\/2018 GSTSRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by Sri. Patrick Bernardinz D'Sa ORDER UNDER SUB-SECTION … Continue reading “In Re: Patrick Bernardinz D\u2019Sa”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15447","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15447"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15447\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nFINDINGS & DISCUSSION:
\n5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri P B D'Sa during the personal hearing. We also considered the issue involved on which advance ruling is sought by the applicant, relevant facts of the issue involved and the contents of the Joint Development Agreement.
\n6. The Applicant, filed this application dated 23.02.2018 for advance ruling, seeking clarification as to “Whether the applicant being the land owner is liable to pay GST on premises allotted him, which he intends to distribute among h<\/p>\n
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\n10. In the Context of the question raised by the applicant, it is pertinent to examine and discuss Notification No.4\/2018-Central Tax (Rate) dated 25.01.2018, which notifies the following classes of registered persons, namely : –
\na) Registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure; and
\nb) Registered persons who supply construction service of complex, building or civil structure to supplier of development rights against consideration, wholly or partly, in the form of transfer of development rights,
\nas the registered persons in whose case the liability to pay central tax on supply of the Said services, on the consideration received in the form of construction service referred to in cla<\/p>\n
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\n12. Section 2(94) of CGST Act' 2017 defines “Registered Person” as a person who is registered under Section 25 but does not include a person having a Unique Identity Number. Section 25 of the CGST Act' 2017 prescribes the procedure for registration and stipulates that “Every person who is liable to be registered under Section 22 or Section 24 of the CGST Act 2017 shall apply for registration in every such state or Union territory in which he is so liable within thirty days from the date on which he comes liable to registration, in such manner and subject to such conditions as may be prescribed;”
\nSection 22 of the CGST Act 2017 tells about the persons liable for registration and stipulates that Every supplier, who makes a taxable supply of goods or services or both, shall be liable to be registered, if his aggregate turnover crosses the threshold limit prescribed in the Act.
\nThe applicant has not furnished any in<\/p>\n
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