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...
When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date of completion of the construction as per Notification No. 06/2019 -Central Tax (Rate) - Notification no.3/2019-Central Tax (Rate) is applicable to this transaction even if the actual cost of construction is available. - AAR
When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date of completion of the construction as per Notification No. 06/2019 -Central Tax (Rate) - Notification no.3/2019-Central Tax (Rate) is applicable to this transaction even if the actual cost of construction is available. - AAR
Note: It is a system-generated summary and is for quick reference only.
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