GST on Joint Development: entry 5(b) Schedule II makes TDR and landowner flat share taxable construction services
Case-Laws
GST
AAR held that the Joint Development Agreement between the developer and landowner constitutes a “supply” of services under the CGST Act, as per entry 5(b) of Schedule II. The developer's construction of residential flats for the landowner, in consideration of transfer of development rights (TDR), is taxable as construction service. As the project is not an affo
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