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2018 (12) TMI 535 - AAR - GSTLevy of GST - landowner - The builder offered to develop and promote a multistoried residential apartment cum commercial building in the property - premises allotted to him, which he intends to distribute among his family members - Held that:- The applicant, being the person Who has supplied development rights to a developer in respect of his land, is liable to registration and payment of tax - Section 22 of the CGST Act 2017 tells about the persons liable for registration and stipulates that Every supplier, who makes a taxable supply of goods or services or both, shall be liable to be registered, if his aggregate turnover crosses the threshold limit prescribed in the Act. The applicant has not furnished any information with regard to transfer of possession of the constructed flats / commercial area or allotment order of the same, in the instant application and hence the authority presumes that the possession of the constructed flats / commercial area has not been handed over to the Applicant, as on date - the Applicant is supplier of a taxable service by way of transfer of undivided share of land and hence is liable to register himself and discharge the tax accordingly. The applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members.
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