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GST leviable on construction work continued under Joint Development Agreement post GST implementation

August 8, 2019[2019] 108 106 (AAR - KARNATAKA)

GST : Where application is supplying construction service of building/civil structure to land owner against consideration in form of transfer of development rights, applicant being a supplier of construction service is liable to pay GST for service provided to land owner in lieu of development rights in terms of Notification No. 4/2018 - Central Tax (Rate), dated 25-1-2018

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