Remarks of the Jurisdictional Officer Sample Clauses

Remarks of the Jurisdictional Officer. 5.1. The application was forwarded to the jurisdictional officer as specified under subsection (1) of Section 98 of the CGST Act. The jurisdictional officer submitted that the applicant enters in to two agreements with the customers who purchase homes from them. One is for sale of undivided land on which they have to pay the stamp duty at the time of registration. The other one is for allowing them to execute the construction activity. VAT, Service Tax / GST is paid on the same. Since these are projects [that] started before introduction of GST, they were paying VAT and Service Tax and after introduction of GST they are paying GST [Now at the rate of 18%]. As per Notification No. 11/2017-CT(Rate) dated 28.06.2017 as amended by Notification No.03/2019-CT (Rate) dated 29.03.2019 they have filed Annexure - IV and have declared to the department that they are collecting and paying tax at the rate of 18% [Old rate]. There is no objection by the department till date for this action of the applicant. The applicant has informed that instead of collecting 12% for the gross amount, they are collecting 18% on the charges for construction agreement. The tax payment appears to be correct. The Jurisdictional Officer has further stated that no proceedings in the questions raised in the case of the applicant are decided or pending.
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