Liability of Land lord, Goods and Services Tax - GST

[Ravikumar Doddi]

Dear sir,

What is the liability of the landord whether GST is payable on the portions received in JDA entered before or after 1.4.2019

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

If the agreement provides that some apartments will be sold directly by the land owner and some by the promoter (builder/developer) then the land owner may pay GST on apartments sold by him and promoter on apartments sold by him directly to customers.

If separate legal entity (like company or partnership firm) is constituted, then GST would be payable by such firm or company. Even if it is unincorporated joint venture, it can come under definition of 'person' as Section 2 (84) of CGST Act states that 'person' includes an association of person or body of individuals, whether incorporated or not. In such case the AOP should obtain PAN and have separate registration under CGST Law.