Levy of GST - Reverse Charge Mechanism (RCM) - transfer of ...

Case Laws GST

October 18, 2023

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 pay CGST & SGST at the rate of 9% each on Reverse charge basis on transfer of development rights under entry 5B of the notification 13/2017 as amended by notification 5/2019 on 29.03.2019. The applicable rate is 9% CGST & SGST respectively. - AAR

View Source

← Previous Next →

Levy of GST - Reverse Charge Mechanism (RCM) - transfer of ...

Case Laws GST

October 18, 2023

You may also like:

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...

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

Reverse Charge Mechanism (RCM) on renting of motor vehicles

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

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...

Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge Mechanism - Service Received by a registered person by way of renting of residential premises used as...

Discussion on GST on Cotton purchase - Who is agriculturist - Cultivation of land through the Servant / Employees - Applicability of Reverse Charge Mechanism (RCM)

Classification of service - Mining lease - services of right to use natural resources - GST on Dead rent / Royalty / Surface rent - provisions of reverse charge...

Levy of GST - reverse charge mechanism - royalty paid/dead rent on account of mining rights - The activity of assignment of rights to use natural resources is treated as...

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)....

GST - levy of Priority Sector Lending Certificate (PSLC) brought under Reverse Charge Mechanism (RCM) - Notification as amended

Levy of service tax on TDR / Transfer of land development rights - as the appellant has not acquired any land development right from DCPC, then how the appellant can...

Levy of GST - sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) received as consideration for surrendering the joint rights in land in terms of...

Liability of pay GST - lease renewal amount - premium on lease renewal - The applicant is liable to pay GST under Reverse Charge Mechanism (RCM) for lease renewal amount...

Quick Updates: