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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Scope of supply - Land owner - Joint Development Agreement (JDA) ...

GST

September 2, 2023

Scope of supply - Land owner - Joint Development Agreement (JDA) - Space / area sharing arrangement - The developer is only providing services to the applicant and not to the prospective purchasers - The applicant is acting as a supplier of works contract service to the prospective purchasers of apartments and hence he is a supplier under Section 7(1) of the CGST Act, 2017 liable to pay tax under Section 9(1) of the CGST Act, 2017. - AAR

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