Page 128 - GSTL_14th May 2020_Vol 36_Part 2

230 GST LAW TIMES [ Vol. 36
“whereas the vendor has formed a scheme for the development of
the schedule ‘A’ property into residential community scheme known as
“Bliss Homes” and has divided the schedule ‘A’ property into “(a) Dif-
ferent sub-plots of varying sizes, (b) common internal roads or passages
and (c) common amenities areas” for the residential purpose. Thereafter,
the vendor allotted the said plots of the said scheme on the schedule ‘A’
property to their members for a valuable consideration.”
“whereas, the vendor herein is desirous of selling the sub-plot no.-4
total admeasuring super buildup area 316 Sq. yards i.e. 264.2 mtrs. (In-
cluding the proportional share in common areas such as internal roads,
common amenities, passage etc.) and consecutively carpet area 196.5 sq.
mtrs. i.e. 164.3 sq. yards developed on the schedule ‘A’ property.”
8. In view of the foregoing, we rule as under -
RULING
(1) The activity of purchase of land and selling the said land by con-
verting into integrated residential sub-plots of varying sizes under
the name of “Bliss Homes” with the basic facility is liable to GST.
(2) The activities of applicant will fall under the clause (b) of paragraph
5 of Schedule-II of Gujarat Goods and Services Tax Act and Central
Goods and Services Tax Act. Hence the activities of the applicant at-
tract 9% CGST and 9% SGST as per Serial No. 3 of Notification No.
11/2017-Central Tax (Rate), dated 28-6-2017.

_______

2020 (36) G.S.T.L. 230 (A.A.R. - GST - Guj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri G.C. Jain and R.B. Mankodi, Members
IN RE : PRAYAGRAJ DYEING & PRINTING MILLS PVT. LTD.
Advance Ruling No. GUJ/GAAR/R/2019/23, dated 25-9-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/21
Bagasse based particle board - Product with composition of 75% of ba-
gasse, 25% of wood particles and 5 kgs. of resins - Covered under Serial No.
137A in Schedule-III to Notification No. 1/2017-C.T. (Rate)/Notification No.
1/2017-I.T. (Rate) and attracted GST rate of 18%. [paras 7, 8, 9, 10]
Ruling in favour of department
CASES CITED
Collector v. Indian Textile Paper Tube Co. Ltd. — 1985 (19) E.L.T. 550 (Tribunal) — Referred . [Para 2.2]
Innovision Foods Pvt. Ltd. v. Commissioner — 2017 (348) E.L.T. 591 (Tribunal) — Referred.... [Para 2.2]
Naffar Chandra Jute Mills Ltd. v. Assistant Collector
— 1993 (66) E.L.T. 574 (Cal.) — Referred ................................................................................... [Para 2.2]
Thermodors Pvt. Ltd. v. Commissioner — 2016 (334) E.L.T. 174 (Tribunal) — Referred ............ [Para 2.2]
REPRESENTED BY : Shri Anish Goyal, for the Assessee.
GST LAW TIMES  14th May 2020  128