https://www.taxtmi.com/article/detailed?id=7749 Treatment of land development rights under GST is disputed: one view treats their transfer as a supply of service (licence to occupy) creating GST liability on the land owner and subsequent tax events on construction and resale; the alternative view treats the arrangement as outside GST as an eventual transfer of land under Schedule III, noting historical non-taxation and raising valuation and consideration allocation issues if treated as a service. en-us Fri, 01 Dec 2017 07:25:59 +0530 Fri, 01 Dec 2017 07:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7749 Treatment of land development rights under GST is disputed: one view treats their transfer as a supply of service (licence to occupy) creating GST liability on the land owner and subsequent tax events on construction and resale; the alternative view treats the arrangement as outside GST as an eventual transfer of land under Schedule III, noting historical non-taxation and raising valuation and consideration allocation issues if treated as a service. Articles Goods and Services Tax - GST Fri, 01 Dec 2017 07:25:59 +0530 https://www.taxtmi.com/article/detailed?id=7749