https://www.taxtmi.com/caselaws?id=371765 The Authority ruled that the applicant is liable to pay GST on building construction under the Joint Development Agreement as per Notification No. 4/2018-Central Tax (Rate). The determination of GST value in the absence of monetary consideration is guided by Notification No. 11/2017-Central Tax (Rate), with the land value deemed as one third of the total amount. Regarding the liability to pay service tax, the applicant is required to pay service tax pre-GST implementation under the Finance Act 1994 and GST post-GST under the CGST/KGST Act 2017 based on the timeline of service provision. en-us Wed, 28 Nov 2018 00:00:00 +0530 Fri, 15 Feb 2019 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371765 The Authority ruled that the applicant is liable to pay GST on building construction under the Joint Development Agreement as per Notification No. 4/2018-Central Tax (Rate). The determination of GST value in the absence of monetary consideration is guided by Notification No. 11/2017-Central Tax (Rate), with the land value deemed as one third of the total amount. Regarding the liability to pay service tax, the applicant is required to pay service tax pre-GST implementation under the Finance Act 1994 and GST post-GST under the CGST/KGST Act 2017 based on the timeline of service provision. Case-Laws GST Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371765