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

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 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 ...