Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Construction and sale of commercial units on a vacant plot were treated as supply in the course or furtherance of business under GST, because the statutory definition of business is broad enough to cover commercial construction activity regardless of volume, frequency or the applicant's funding source. Sales completed only after receipt of the completion certificate were excluded from GST. Leasing of commercial units was likewise treated as a taxable business activity, so rent formed consideration for a taxable supply. Input tax credit was denied for construction of immovable property on own account, including units retained for lease, because buildings and civil structures are excluded from plant and machinery. Credit was allowed only proportionately for units sold before the occupation or completion certificate.
Construction and sale of commercial units on a vacant plot were treated as supply in the course or furtherance of business under GST, because the statutory definition of business is broad enough to cover commercial construction activity regardless of volume, frequency or the applicant's funding source. Sales completed only after receipt of the completion certificate were excluded from GST. Leasing of commercial units was likewise treated as a taxable business activity, so rent formed consideration for a taxable supply. Input tax credit was denied for construction of immovable property on own account, including units retained for lease, because buildings and civil structures are excluded from plant and machinery. Credit was allowed only proportionately for units sold before the occupation or completion certificate.
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