Notification No.04/2018 fixes JDA supply time as date of conveyance or allotment; Rs 7 crore refundable with 6% interest

Notification No.04/2018 fixes JDA supply time as date of conveyance or allotment; Rs 7 crore refundable with 6% interestCase-LawsGSTThe HC held that, pursuant to Notification No.04/2018 fixing time of supply under a JDA as the date of conveyance or allotm

Notification No.04/2018 fixes JDA supply time as date of conveyance or allotment; Rs 7 crore refundable with 6% interest
Case-Laws
GST
The HC held that, pursuant to Notification No.04/2018 fixing time of supply under a JDA as the date of conveyance or allotment, no GST liability arose on the petitioner at the date of the JDA; subsequent evidence, including the sale deed showing the developer's acquisition of title and favourable findings by the DGGI, confirm the petitioner is not taxabl

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