GST applicable on works contract service by land owner to prospective purchasers of apartments

In re Vinod Kumari Goyal (GST AAR Karnataka) The GST landscape is continually evolving, with new rulings and interpretations emerging to provide clarity on ambiguous topics. A pivotal decision by the GST Authority for Advance Ruling (AAR) Karnataka in the case of Vinod Kumari Goyal has shed light on the applicability of GST on works contract services by landowners for prospective apartment buyers. 1. Applicability of GST on Landowners: The central issue is whether a landowner, who isn’t executing construction but enters into agreements with buyers for selling apartments before the issuan...