Consideration received by the respondent is towards sale of Developmental Rights to the land and cannot be considered as commission for real estates agents services.
Economic integration in India had largely remained a distant dream, due to the multiplicity of problems in fiscal relations between the Centre and the States. The division of taxation powers is given in Union and State List under 7th Schedule.
The E-Way Bill Rules 138 & 138A notified, vide Notfn No. 27/2017-Central Tax dated 30.08.2017, will now come into force with effect from 01.02.2018 (Notification No. 74/2017- Central Tax dated 29.12.2017)
