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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

  • 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.


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


    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


  • 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.,

  • 1.Introduction

    Any supplies made by a registered dealer as an export (both goods or services) or supply to an SEZ qualifies for Zero Rated Supplies in GST. The rate of tax on such supplies is ‘Zero’ or we can say the supplies are tax-free.

    The supplies to a developer of an SEZ is also covered under Zero-Rated Supplies in GST as no tax is levied on these supplies as


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