Held - As the category of the works contracts under taken by the applicant, who develops plots by leveling or altering land are not included in the above notification 04/2019, this exemption is not applicable to the transactions made by them.

Further the Notification 13/2017 was amended vide Notification 5/2019 dt:29.03.2019 to include services supplied by way of “transfer of development rights” by any person to a promoter for constr.....

Held - The tax on the portion of constructed area shared with the land owner-promoter has to be paid by ‘developer-promoter’. The applicant i.e., the land owner-promoter will claim such tax as ITC as described above whenever he makes further sale of such property before issuance of completion certificate.

Further according to the conditions laid down in Notification No. 04/2018 the liability to pay tax on consideration received by th.....