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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
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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