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  • 1. Introduction
    The Government of India believed there was a heightened public concern on land acquisition issues
    in India. Of particular concern was that despite many amendments, over the years, to India’s Land
    Acquisition Act of 1894, there was an absence of a cohesive national law that addressed fair
    compensation when private land is acquired

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  • Challenging the deemed value of land shall be far more difficult than what it seems. It shall be better if an alternate structure is adopted for transfer of land (e.g. separation of land owner and developer) to keep the fair value of land outside the ambit of GST.

     Introduction:

    1. Paragraph 2 of the Rate Notification No. 11/2017 – CT (R) reads as

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  • The broad notion on GST from the economic perspective can be that of a very optimistic and consumer-centric tax regime. This can be clearly noticed from the rising tax base and conducive impact on the traders having GST registration, during the current fiscal year.

    In a bid to further simplify the Goods and Services Tax, the honourable Prime Minister of India Sh. Narendra Modi has announced that the

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  •  

    In case of sale of capital goods under GST, the tax liability for the same has to be calculated in a special manner. The treatment of Capital goods under GST is covered under the below sections:

    1. Section 18 (6) of the CGST Act

    2. Schedule I of the CGST Act

    3. Schedule II of the CGST Act

    4. Rule 44 of the CGST

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  • There are liability to pay in certain cases under Section 85 to 94 of Central Goods and Services Tax Act, 2017 which includes Liability in case of Transfer of Business, Liability of Agent and Principal, Liability in case of Amalgamation or Mergers of Companies, Liability in case of company in Liquidation, Liability of Director of Private Company, Liability of Partners of firm to pay Tax, Liability of Guardians, Trustees etc.,

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