Patna High Court upholds GST on construction services under a development agreement, ruling no land transfer occurred to the builder
In a recent judgment, the Patna High Court upheld the imposition of Goods and Services Tax (GST) on construction services rendered under a development agreement, holding that no transfer of land ownership occurred through such an agreement. Shashi Ranjan Constructions Private Limited, a builder engaged in constructing residential apartments in Bihar, filed a writ petition…
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