Input tax credit eligibility for prefabricated buildings hinges on whether the structure is immovable or plant and machinery.
ITC eligibility for GST on prefabricated buildings depends on whether a PEB is treated as immovable property or as plant and machinery. The AAR treated installation and erection of a PEB as creating immovable property, blocking ITC under the statutory bar for works contracts and construction-related inputs, while taxpayers may rely on HSN classification, movability indicia, engineer certifications and contractual terms to support ITC claims and consider administrative alternatives such as claiming under protest or seeking refunds. (AI Summary)

Tax deduction at source under GST applies to inter-state supplies where supplier location and place of supply differ from recipient.
Section 51 mandates TDS by certain recipients, but a proviso exempts deduction when the supplier's location and place of supply are in the same State or Union territory that differs from the recipient's registration State. Applying that rule, TDS is required except where the supplier charges intrastate tax (CGST and SGST) of a State other than the recipient's registration State. TDS credited to the supplier's cash ledger can be used against liabilities or refunded under the Act. (AI Summary)

RCM reconciliation: disclose opening balance for mismatches between RCM tax paid and ITC claimed to enable future credit adjustments.
Taxpayers must declare an opening balance in the RCM Liability/ITC Statement when there is a mismatch between RCM tax paid and ITC claimed in GSTR 3B: disclose a positive opening balance where RCM paid exceeds ITC claimed (and was not reversed), and disclose a negative opening balance where ITC claimed exceeds RCM paid. No disclosure is required when there is no mismatch, when lower ITC reflects ineligible credit, or when short availments were already recorded as temporary reversals intended for future reclaim. (AI Summary)

GST registration for landowners may be required when aggregate taxable supplies exceed threshold; pre-completion sales trigger liability.
Development agreements create separate supplies: developer services and landowner development rights; each supply attracts independent GST analysis. Sales or leases by the landowner, particularly sales before the Completion date and commercial leases, are taxable and may require GST registration if aggregate turnover exceeds the statutory threshold. Where taxable activity exists, registration enables claiming input tax credit on GST charged by the developer; alternatively an agent-sale arrangement with the developer taking separate registration can be used to discharge and account for GST on the landowner's units. (AI Summary)