https://www.taxtmi.com/caselaws?id=442505 AAR-Karnataka held that landowner under JDA area-sharing model is liable to pay GST on apartment sales before completion certificate issuance, as they supply construction services to buyers despite developer executing actual construction work. Landowner cannot opt for concessional tax rates under ongoing project scheme since they weren't registered when option period was available. Input tax credit on developer's charges is only available if landowner's tax liability exceeds developer's charges and landowner is registered at time of supply. No input tax credit allowed on expenses other than developer's construction service charges. en-us Thu, 24 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442505 AAR-Karnataka held that landowner under JDA area-sharing model is liable to pay GST on apartment sales before completion certificate issuance, as they supply construction services to buyers despite developer executing actual construction work. Landowner cannot opt for concessional tax rates under ongoing project scheme since they weren't registered when option period was available. Input tax credit on developer's charges is only available if landowner's tax liability exceeds developer's charges and landowner is registered at time of supply. No input tax credit allowed on expenses other than developer's construction service charges. Case-Laws GST Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442505