https://www.taxtmi.com/caselaws?id=388745 The case involved determining the taxability of development and sale of land under GST. The applicant, a property developer, contended that their activities constituted a composite supply with the predominant supply being the sale of land. However, the authority ruled that the applicant's primary activity was providing development services to landowners, making them liable to be taxed under GST. Additionally, the authority applied Rule 31 to determine the taxable value, concluding that the entire amount received by the applicant, equal to 25% of the market value of each plot, was subject to GST. en-us Mon, 30 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388745 The case involved determining the taxability of development and sale of land under GST. The applicant, a property developer, contended that their activities constituted a composite supply with the predominant supply being the sale of land. However, the authority ruled that the applicant's primary activity was providing development services to landowners, making them liable to be taxed under GST. Additionally, the authority applied Rule 31 to determine the taxable value, concluding that the entire amount received by the applicant, equal to 25% of the market value of each plot, was subject to GST. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388745