The ruling ends a joint development agreement tax dispute where the revenue department said GST applied on signing, while the ...

The Patna High Court on May 5, 2025 ruled that Goods and Service Tax (GST) is payable on transfer of development rights received by a builder from a landlord prior to issuance of completion ...

The Respondent contended that as per law and notifications in force at the relevant time, GST became payable at the signing of JDA; that later notification had no retrospective effect; and that, at ...

The GST Council has rationalised tax rates into a simplified two-slab structure of 5 and 18. Among the most impactful changes is the reduction of GST on cement from 28 to 18, a move expected to ...