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    <title>2018 (12) TMI 535 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>The ruling determined that the landowner, as a supplier of taxable services through a joint development agreement with a builder, is liable to pay GST on the premises allotted for distribution among family members. The applicant&#039;s registration under the CGST Act and the nature of the agreement made him subject to GST obligations, as clarified by Notification No. 4/2018-Central Tax (Rate). The ruling emphasized the applicant&#039;s role as a supplier of development rights, affirming the tax liability on the allocated premises.</description>
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      <description>The ruling determined that the landowner, as a supplier of taxable services through a joint development agreement with a builder, is liable to pay GST on the premises allotted for distribution among family members. The applicant&#039;s registration under the CGST Act and the nature of the agreement made him subject to GST obligations, as clarified by Notification No. 4/2018-Central Tax (Rate). The ruling emphasized the applicant&#039;s role as a supplier of development rights, affirming the tax liability on the allocated premises.</description>
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