The controversy regarding liability to pay VAT on agreements for sale of flats and units by builders and developers in Haryana has been emerged over a last few years. It is purely a grey area where nothing is crystal clear, in spite of recently amended rules and regulations. This article will provide the readers an insight to the amended provisions in Haryana VAT on this matter.
It has been clarified by the judgments of K. Raheja {141 STC 298 (SC)} and L T {2013-TIOL-46-ST-CT-LB}, that where
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