Vajra Infracorp India (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} :Date of Order : 19-07-2021GST Time of Supply for Flats Allotted to LandownerIn a ruling by the Authority for Advance Rulings (AAR) in Telangana, the issue of time of supply and point of taxation for flats allotted to a landowner by a builder through a supplementary agreement before the GST regime was addressed:
Background:
Applicant: Vajra Infracorp India (P.) Ltd., engaged in construction of residential complexes.
Agreement: Entered into a supplementary agreement with...
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