https://www.taxtmi.com/caselaws?id=427833 The SC/AAR addressed GST implications in a real estate development agreement. The ruling clarified that transfer of land development rights constitutes consideration for construction services. The developer's GST liability arises upon transferring possession of constructed apartments, not upon receiving development rights. The landowner can claim input tax credit after receiving constructed units, with tax liability shifting based on specific project transfer conditions. en-us Wed, 13 Jul 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427833 The SC/AAR addressed GST implications in a real estate development agreement. The ruling clarified that transfer of land development rights constitutes consideration for construction services. The developer's GST liability arises upon transferring possession of constructed apartments, not upon receiving development rights. The landowner can claim input tax credit after receiving constructed units, with tax liability shifting based on specific project transfer conditions. Case-Laws GST Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427833