DLF Limited v. The Commissioner of Central Goods and Service Tax & Others
Punjab & Haryana High Court | DECISION
ANAYLITICAL VIDEO:
INTRODUCTION
The petitioner, DLF Limited, is engaged in the business of construction and development of residential and commercial projects.
Seeking clarity regarding the GST treatment of Preferential Location Charges (PLC) collected from customers for allotment of flats at preferred locations, the petitioner filed an application dated 10.06.2019 before the Authority for Advance Ruling (AAR) under Rule 98 of the CGST Rules, 2017.
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