Home Highlights December 2018 Year 2018 This

You may also like:

1. Levy of GST - sale of developed plot of land for which consideration is received before the issuance of completion certificate - The sale of developed land, by the...

2. Levy of GST - activity of disposal of developed plots of land to allottee members - If the applicant sells the land after developing by way of erecting a civil structure...

3. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

4. Levy of GST - transfer of development rights of land by the land owners to the petitioner by way of a Joint Development Agreement - sale of land by the land owners or...

5. GST is applicable on mining lease payments, including royalty, payable to the Government of Rajasthan under reverse charge mechanism (RCM) at 18% (9% CGST and 9% SGST)....

6. Classification of supply - rate of GST on sale of Land and construction of Duplex over the same land on execution of two separate Agreements by the Applicant - the...

7. Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not...

8. Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is...

9. E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 - Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for...

10. Valuation - inclusion of stipend paid tot he trainees, as per the agreement - Pure Agent - The amount of stipend received by the applicant from the Entities/Training...

11. The ITAT Visakhapatnam dealt with a revision u/s 263 regarding the treatment of a residential property sale as short-term or long-term capital asset. The dispute...

12. Construction of residential complexes - joint land development agreement - agreement prior to 19-4-2006 - value of flats given to land owners - inclusion of Registration...

13. Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants...

14. This case deals with the classification of supply and taxability under GST for the handover of building, civil structures, and railway siding constructed by the...

15. Levy of GST - Reverse Charge Mechanism (RCM) - transfer of development rights by the land owner in consideration of land development services - The Promoter is liable to...