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Joint Development Agreement - GST Perspective

October 26, 2018[2018] 98 taxmann.com 432 (Article)
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Entering into the Land development agreement has become a very trendy option now-a-days to build a house in India which helps the owner of the land to do away with nitty gritty of constructing the property. Neither he has to arrange for funds for construction. At the same time, the builder gets access to land and does not have to shell out money for purchase of land.
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