TMI BlogLiability of Land lordX X X X Extracts X X X X X X X X Extracts X X X X ..... Liability of Land lord X X X X Extracts X X X X X X X X Extracts X X X X ..... ility of the landord whether GST is payable on the portions received in JDA entered before or after 1.4.2019 Reply By Rajagopalan Ranganathan: The Reply: Sir, If the agreement provides that some a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partments 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OP should obtain PAN and have separate registration under CGST Law. X X X X Extracts X X X X X X X X Extracts X X X X
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