This article explains how GST applies by defining supply, bundled transactions, and tax levy. The key takeaway is that understanding these sections prevents misclassification and ...

Builders under the 1%/5% GST regime must still meet the 80% registered procurement rule. Non-compliance attracts cash RCM ...

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 ...