Q. 209 Respected sir in JDA land owner share flats are sold by the land owner to the third party . So sale of flat by land owner to third party will come under supply? as he is not a builder engaged in business of construction and selling apartments ?

Ans. Under GST law, the sale of flats by landowner to the third party will be treated as independent supply under forward charge. The landowner needs to be registered under GST. He is supposed to charge GST from the buyer and pay to the government.

Q. 208 My Client is a Civil Works Contractor in Maharashtra. He owns a Dumper. For one of his Clients he has provided Transport Service within Maharashtra. No Consignment Note has been issued by him. However transportation is not his regular business and hence no amendment has been made in GST Registration. So whether these Transport Receipts are covered under Exempt Road Transport Service and whether amendment to GST Registration is necessary for a single transaction? 

Ans. Under GST law, services by way of transportation of goods- by road except the services of goods transportation agency is exempt. Therefore, the above services are covered under exemption. Further, there is no requirement to amend the GST registration. 

Q. 207 For the land owner flats whether gst is exempted by considering provision of flat get handover after the completion certificate or first occupancy certificate? if provision is considered when to flat get handovered in case of jda?(before or after) 

Ans. In case of the transfer of constructed property in exchange for providing land to the landowner, the landowner would be leviable to pay tax. The developer or builder will charge GST and deposit to the government. In this case exemption will not be available even after issuance of completion certificate. In case of further selling of constructed property, there will be independent liability of the landowner to discharge GST. In this case, exemption can be availed after getting the completion certificate.