The Tax Publishers 2023 TaxPub(GST) 62 (AAR-Guj) : (2023) 109 ITPJ (G) 0689

AUTHORITY FOR ADVANCE RULING, GUJARAT

MILIND KAVATKAR AND AMIT KUMAR MISHRA, MEMBER

Shivam Developers, In re

GUJ/GAAR/R/2022/49

30 December, 2022

Applicant by: C.A. Tejas Purohit

ORDER

M/s. Shivam Developer (for the sake of brevity referred as the applicant) is a partnership firm and is engaged in the business of construction & development of real estate project. The applicant has started a new project namely "Shivvay Landmark duly registered under the provisions of RERA 2016 which consists of construction of shops, duplexes & flats. As per the approved layout plan & commencement certificate issued by the competent authority (Vadodara Municipal Corporation), total carpet area of all the units in the project is 7406.99 Square Meters. Type wise summary of carpet area of the project is as under:

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