Home Forum Goods and Services Tax - GST Month 5 2020 2020 (5) This
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Rrendering services to farmer by the builder towrds sale of developed Plots - Goods and Services Tax - GSTExtract Land sale by builder(Developer) on behalf of land owner (Farmer) as per Joint development agreement (JDA). Sharing of revenue at specified ratio per JDA. Land development charges paid by builder (Developer) without any ownership transfer of Land. Whether any GST is leviable on the share of builder towards sale of plot on behalf of farmer. The farmer Builder are registered persons under GST Developed Plots have been sold after grant of completion certificates. Two Advance ruling authorities have levied GST on the share of builder towards sale of plots treating sale proceeds as consideration for rendering services to farmer by the builder.
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