JDA Revenue Sharing – No GST Liability on Landowner: Karnataka HC

Shyamaraju And Co (India) Private Limited Vs Deputy Commissioner of Commercial Taxes (Audit) (Karnataka High Court) Karnataka High Court Quashes GST Demand on Landowner in JDA Case The Hon’ble Karnataka High Court has held that since Developer has paid GST liability on 100% amount of property including 30% revenue share of Land Owner under JDA, the question of double taxation on revenue share being paid by Developer to Landowner does not arise. Hence, No GST Liability on Revenue share received by Landowner under JDA. Relevant paragraphs of the judgement are extracted as und...