https://www.taxtmi.com/article/detailed?id=8289 For JDAs entered before GST with SAs executed after GST began, Section 142(11)(b) CGST excludes GST where the activity was leviable to service tax. Construction services and the service portion of works contracts are declared services, and consideration in the form of development rights crystallizes on identification of units in the SA. Point of Taxation rules therefore make the SA date the typical triggering event for service tax, but because no right to collect service tax had accrued before the repeal, no enforceable service tax or GST liability ordinarily arises. en-us Tue, 18 Dec 2018 05:42:25 +0530 Tue, 18 Dec 2018 05:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8289 For JDAs entered before GST with SAs executed after GST began, Section 142(11)(b) CGST excludes GST where the activity was leviable to service tax. Construction services and the service portion of works contracts are declared services, and consideration in the form of development rights crystallizes on identification of units in the SA. Point of Taxation rules therefore make the SA date the typical triggering event for service tax, but because no right to collect service tax had accrued before the repeal, no enforceable service tax or GST liability ordinarily arises. Articles Goods and Services Tax - GST Tue, 18 Dec 2018 05:42:25 +0530 https://www.taxtmi.com/article/detailed?id=8289