Land Development Agreement Not Subject to GST, Revenue Sharing Arrangement Upheld with Interim Relief Granted to Petitioner

Land Development Agreement Not Subject to GST, Revenue Sharing Arrangement Upheld with Interim Relief Granted to PetitionerCase-LawsGSTHC adjudicated a dispute concerning a development agreement’s revenue sharing arrangement between parties. The court det

Land Development Agreement Not Subject to GST, Revenue Sharing Arrangement Upheld with Interim Relief Granted to Petitioner
Case-Laws
GST
HC adjudicated a dispute concerning a development agreement's revenue sharing arrangement between parties. The court determined that the transaction did not constitute a taxable transfer under GST law. Even if a transfer was presumed, it would involve immovable property, which falls outside GST taxation scope. The court found a prima facie case for in

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