i. Whether sale of developed plots by applicant to various customers after development is taxable under the GST Acts or not.
ii. Whether development of plots’ service provided to the land owners is taxable under GST and if so under which Notification and under which entry?
iii. Whether transfer of development rights by the land owner in consideration of land development services received is taxable or not under the provisions of the GST Acts? If taxable, whether the applicant is liable to pay GST under RCM basis on the development rights received from the land owners or whether the land owner is only liable to pay GST on such transfer of development rights. What is the applicable. Notification ?
iv. If transfer of development rights and development of plot service are liable for GST, how to arrive at the value of supply of such services for payment of GST. How much value of land has to be deducted for levying tax?
v. If Transfer of development rights are liable for GST, can developer claim ITC of the same while discharging the liability to pay tax on development services provided, if such rights are received from the registered land owners?
vi. If tax is payable on TDRs on RCM basis and on development service, what is the time of payment and what is the applicable Notification?
