https://www.taxtmi.com/forum/issue?id=117082 Construction of the balance hospital portion by the developer is treated as potentially taxable, with valuation governed by Valuation Rules and factual analysis of commerciality and risk allocation; BOT/concession principles may negate service-provider status where construction is undertaken on the concessionaire's own account. Revenue-sharing to the land-owning charitable trust is characterized as an actionable claim under Schedule III and treated as not liable to GST by one adviser, while refundable deposits are not automatically advances and their GST character depends on agreement terms and careful drafting. en-us Thu, 11 Mar 2021 12:26:25 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117082 Construction of the balance hospital portion by the developer is treated as potentially taxable, with valuation governed by Valuation Rules and factual analysis of commerciality and risk allocation; BOT/concession principles may negate service-provider status where construction is undertaken on the concessionaire's own account. Revenue-sharing to the land-owning charitable trust is characterized as an actionable claim under Schedule III and treated as not liable to GST by one adviser, while refundable deposits are not automatically advances and their GST character depends on agreement terms and careful drafting. Discussion-Forum GST Thu, 11 Mar 2021 12:26:25 +0530 https://www.taxtmi.com/forum/issue?id=117082