https://www.taxtmi.com/article/detailed?id=7746 Where a builder transfers under construction flats to a land owner under a joint development agreement, a subsequent sale by the land owner is an independent taxable supply; the land owner must register for GST and pay tax on his sale, although he may claim input tax credit on developer invoices. The provision treats construction for sale as supply irrespective of whether the transferor is the original service provider, subject to the exception where full consideration is received only after completion or first occupation. en-us Thu, 30 Nov 2017 07:56:30 +0530 Thu, 30 Nov 2017 07:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7746 Where a builder transfers under construction flats to a land owner under a joint development agreement, a subsequent sale by the land owner is an independent taxable supply; the land owner must register for GST and pay tax on his sale, although he may claim input tax credit on developer invoices. The provision treats construction for sale as supply irrespective of whether the transferor is the original service provider, subject to the exception where full consideration is received only after completion or first occupation. Articles Goods and Services Tax - GST Thu, 30 Nov 2017 07:56:30 +0530 https://www.taxtmi.com/article/detailed?id=7746