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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Levy of GST - taxable supply or not - sale of Transferable ...

Case Laws     GST

September 30, 2020

Levy of GST - taxable supply or not - sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) received as consideration for surrendering the joint rights in land in terms of Development Control Regulations - The sale of TDR/FSI would be leviable to GST under Heading 9972, at the rate of 18% - AAAR

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