AAR : GST applicable on building handed over under JDA, service tax payable on services provided upto June 2017

Dec 07,2018

Karnataka AAR holds applicant liable to GST on the value of building constructed and handed over to the land owners in terms of Joint development agreement (JDA); Notes that applicant, is supplying construction service of building /civil structure to supplier of development rights (land owner) against consideration in form of transfer of development rights; Refers to Notification No. 4/2018-Central Tax (Rate) which stipulates that supplier of construction service to supp...

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