Joint Development Agreements: Developer's Land Enhancement Services Are Taxable Under GST Regulations.

Levy of GST - activity of development and sale of land - While the Joint Development agreement is entered into for the two parties to jointly reap the benefits of the sale of the land to customers, there is a clear rendering of a service by the developer to the landowner in developing the land which belongs to the landowner. Therefore, the activity of developing the land is a supply of service by the Appellant. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X