https://www.taxtmi.com/forum/issue?id=115758 GST liability in joint development depends on who sells the units: the landowner pays GST on apartments he sells and the promoter pays GST on apartments it sells. If a separate legal entity (including an unincorporated AOP) undertakes the development, that entity is the taxable person and must obtain PAN and separate registration under the CGST law. en-us Tue, 10 Dec 2019 12:39:33 +0530 Thu, 23 Jan 2025 15:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115758 GST liability in joint development depends on who sells the units: the landowner pays GST on apartments he sells and the promoter pays GST on apartments it sells. If a separate legal entity (including an unincorporated AOP) undertakes the development, that entity is the taxable person and must obtain PAN and separate registration under the CGST law. Discussion-Forum GST Tue, 10 Dec 2019 12:39:33 +0530 https://www.taxtmi.com/forum/issue?id=115758