RERA Provisions and GST: Challenges in Joint Development Agreements (JDAs) and Case Law Analysis
The Indian real estate sector has been reshaped by two landmark reforms: the Real Estate (Regulation and Development) Act, 2016 (RERA)
Tag: gst on JDA
Bombay HC rules no GST on JDA projects post-conveyance, offering relief to real estate developers
The Bombay High Court’s Goa bench has ruled that Goods and Services Tax (GST) is not applicable on construction services under a Joint Development Agreement (JDA) once the developer becomes the property owner through conveyance.
No GST Liability on unregistered landlord when registered developer discharged GST for the entire property under a JDA
The Hon’ble Karnataka High Court in the case of M/s. Shyamaraju And Co (India) Private Limited held that GST demand on the Petitioner (Landlord) under an unregistered Joint Development Agreement is unsustainable where the registered developer has already discharged the entire liability, preventing double taxation.
GoM to review GST on JDA in real estate sector, Council to meet on September 9
Amid an ongoing legal battle on GST’s application on Joint Development Agreement (JDA) in the real estate sector, the GST Council is expected to look into the issue, as suggested by the Group of Ministers, on September 9.