Index - Industry Issues
1. Oil and Gas Sector
2. Aviation Sector
3. Retail Sector
4. Re-sale Sector
5. iGaming Sector
6. Government Sector
7. Power Sector
8. Mining Sector
9. Education Sector
10. Housing Society sector
11. Charitable Institute sector
12. Business Process Outsourcing Sector
13. E-Commerce Sector
14. Hospitality Sector
15. Insurance Sector
16. Banking and Financial Sector
17. Real Estate Sector
18. Telecommunication Sector
19. Health Care Sector
Real Estate Sector (15)
- Whether GST is leviable on one-time lease premium paid on long term lease of land ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether joint development agreement entered between Land owner and Builder prior to 31 March 2019 but have no bookings till 31 March 2019 is liable to GST under reverse charge ?
- Whether value of undivided share of land is deemed to be one-third of the total amount charged for the supply or can be adopted as per actual value of land ?
- Whether concessional GST rate available for Construction of affordable residential apartments to promotor can also be availed by sub-contractor ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
- Whether charges for 'Ancillary Services' viz. lease charges, electrification charges etc. recovered by Builder is taxable as 'construction services' or as 'independent services' ?
- Whether valuation of construction service basis similar apartments (Para 2A) against development right is mandatory to adopt, even when the actual cost of construction is known ?
- What will be the time of supply of flats allotted to land owner by the builder when period involves both pre-GST period as well as post GST regime ?
- Whether input tax credit is allowed on goods and services used for construction of immovable property when the same is further leased out ?
- Whether amount received by co-developer under a joint venture for construction related work is taxable under GST ?
- Whether refund of tax paid towards booking of a flat is allowed if the same has subsequently got cancelled ?
- Whether sale of parking space along with sale of apartment can be considered as composite supply of construction of apartment ?
- Whether GST is leviable on flat allocated to members against development rights transferred ?
- Whether GST is leviable on transfer of development rights ?
