Liability of Land lord

[Ravikumar Doddi]

Dear sir,

What is the liability of the landord whether GST is payable on the portions received in JDA entered before or after 1.4.2019

AI Summary

Landlords in Joint Development Agreement Must Pay GST on Units They Sell, Including Unincorporated Joint Ventures. A query was raised regarding the liability of a landlord for Goods and Services Tax (GST) on portions received in a Joint Development Agreement (JDA) before or after April 1, 2019. The response clarified that if the agreement allows both the landowner and the promoter to sell apartments, each party is responsible for paying GST on the units they sell. If a separate legal entity, such as a company or partnership, is formed, it must pay GST. An unincorporated joint venture also qualifies as a 'person' under the CGST Act, requiring a PAN and separate registration.