GST liability timing: tax on construction or development-rights consideration arises when possession or right is transferred. Notification designates two classes of registered persons whose liability to pay State tax on supplies exchanged partly or wholly as construction services or development rights arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the person supplying the development rights by executing a conveyance deed or similar instrument.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST liability timing: tax on construction or development-rights consideration arises when possession or right is transferred.
Notification designates two classes of registered persons whose liability to pay State tax on supplies exchanged partly or wholly as construction services or development rights arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the person supplying the development rights by executing a conveyance deed or similar instrument.
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