https://www.taxtmi.com/caselaws?id=395382 The appellate authority upheld the ruling that the development and sale of land constituted a supply of services liable to GST. The delay in filing the appeal was condoned due to valid reasons provided under the CGST Act. The appellant's argument that the activity primarily involved the sale of land, thus falling under Schedule III and not attracting GST, was rejected. The agreement was deemed to involve substantial development services, making it a taxable supply under GST. The composite supply argument was also dismissed, affirming the taxability of the development activity. en-us Mon, 04 May 2020 00:00:00 +0530 Sat, 31 Oct 2020 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395382 The appellate authority upheld the ruling that the development and sale of land constituted a supply of services liable to GST. The delay in filing the appeal was condoned due to valid reasons provided under the CGST Act. The appellant's argument that the activity primarily involved the sale of land, thus falling under Schedule III and not attracting GST, was rejected. The agreement was deemed to involve substantial development services, making it a taxable supply under GST. The composite supply argument was also dismissed, affirming the taxability of the development activity. Case-Laws GST Mon, 04 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395382