Levy of GST - transfer of land or transfer of 'development ...
GST Liability for Developer-Promoter Arises at Possession Transfer, Not on Receiving Development Rights: Clarification.
September 17, 2022
Case Laws GST AAR
Levy of GST - transfer of land or transfer of 'development rights' to the developer by the landowner - The liable to pay GST by the developer-promoter shall arise at the time of transfers possession or right in the constructed complex or constructed flats and not at the time of receipt of development rights. - AAR
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