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- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
Issue Favourable to Tax Payer ?:- yes
Held - The activity of sale of land is covered as item (5) of the Schedule III to the CGST Act. The Circular No. 177/09/2022 dt:03.08.2022 issued b.....
Issue Favourable to Tax Payer ?:- no
Held - We are of the view that the AAR has not given due consideration to the crucial issues related to the difference between sale of barren land .....
Issue Favourable to Tax Payer ?:- yes
Held - The development work done on the land is for the whole parcel of land and not for a given plot, which is sold to the customers. The title in.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
