https://www.taxtmi.com/caselaws?id=369174 The pooling of land by way of amalgamation does not constitute a supply under the CGST/TGST Act, 2017. The construction activity undertaken by the Company with respect to the partners' share is considered a supply of service. The recovery of construction cost by the Company from the partners is the transaction value. The vesting of the constructed portion upon the partners does not independently constitute a supply. en-us Thu, 26 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369174 The pooling of land by way of amalgamation does not constitute a supply under the CGST/TGST Act, 2017. The construction activity undertaken by the Company with respect to the partners' share is considered a supply of service. The recovery of construction cost by the Company from the partners is the transaction value. The vesting of the constructed portion upon the partners does not independently constitute a supply. Case-Laws GST Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369174