Date of liability w.r.t to JDA entered in pre-GST regime
Last updated: 08 April 2020
Court :
Karnataka Authority
Brief :
The point of taxation in the present case would be the date of JDA itself and service tax would be applicable as the JDA was entered before 01.07.2017 and the time to discharge such liability would be the month following the month in which SA was entered or handover of flats to the landowner has taken place. Further, the advance rulings give confirmation to such views (which in the view of the paper writers should not be taken too seriously to take business decisions). However, it is advised in case of huge stakes a professional can be consulted to identify possible value additions considering the risks involved to make informed decisions.
Citation :
M/s Durga Projects and Infrastructure Private Limited dated 25.07.2019 [2019-TIOL-246-AAR-GST]
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Monika Motta
Published in GST
Views : 807
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