{"id":71339,"date":"2025-04-15T08:35:08","date_gmt":"2025-04-15T03:05:08","guid":{"rendered":""},"modified":"2025-04-15T08:35:08","modified_gmt":"2025-04-15T03:05:08","slug":"land-development-agreement-not-subject-to-gst-revenue-sharing-arrangement-upheld-with-interim-relief-granted-to-petitioner","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71339","title":{"rendered":"Land Development Agreement Not Subject to GST, Revenue Sharing Arrangement Upheld with Interim Relief Granted to Petitioner"},"content":{"rendered":"<p>Land Development Agreement Not Subject to GST, Revenue Sharing Arrangement Upheld with Interim Relief Granted to Petitioner<br \/>Case-Laws<br \/>GST<br \/>HC adjudicated a dispute concerning a development agreement&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87465\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s revenue sharing arrangement between parties. The court det<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71339","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71339","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71339"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71339\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}