#TaxmannWebinar

#TaxmannWebinar #TaxmannUpdates #GST #JDA #RealEstate #TDR #GSTProvisions

📋 Coverage of the Webinar:
✔️ Real Estate Sector in GST Regime
✔️ GST on or after 01.04.2019
✔️ Affordable Residential Apartment
✔️ Conditions for Concessional Rate of Tax under New Scheme of Taxation
✔️ Taxability of Development Rights, FSI, TDR, and Lease Premium
✔️ Joint Development Arrangements (JDA) – Area Sharing
✔️ Joint Development Arrangements (JDA) – Revenue Sharing
✔️ Relevant Legal Precedents
✔️ Q&A Session
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📢 Speakers:
• CA Parag Mehta – Partner | N.A. Shah Associates LLP
• CA Ankit Joshi – Associate Partner | N.A. Shah Associates LLP
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00:00 Introduction
05:46 Real Estate Sector in GST Regime
07:48 GST on or after 01.04.2019
07:54 One-Time Option for Ongoing Projects
09:31 Tax Implications – Ongoing Projects Opting for Old Scheme
10:54 Tax Implications – Ongoing Projects (Not Opting for Old Scheme) and New Projects
12:40 Amended Scheme of Taxation
14:29 Affordable Residential Apartment
15:44 Value
17:16 Conditions for Concessional Rate of Tax under New Scheme of Taxation
17:30 Non-Availment of ITC
20:06 Procurement from Registered Persons
23:40 Taxability of Development Rights, FSI, TDR and Lease Premium
24:04 01.07.2017 to 31.03.2019
25:08 Transfer on or after 01.04.2019 for Construction of Residential Apartments
29:37 Transfer on or after 01.04.2019 for Construction of Commercial Apartments
33:04 Joint Development Arrangements (JDA) – Area Sharing
34:37 Transfer of Development Rights/FSI/TDR/Lease Premium in JDA – Area Sharing (on or after 01.04.2019)
36:59 Transfer of Development Rights/FSI/TDR/Lease Premium in JDA – Area Sharing (on or after 01.04.2019)
40:50 GST on Area Allotted to Landowner in JDA – Area Sharing (on or after 01.04.2019)
43:53 GST on Sale of Owner's Apartment by Landowner in JDA – Area Sharing (on or after 01.04.2019)
45:35 GST Payable on Salable Area (on or after 01.04.2019)
46:50 Joint Development Arrangements (JDA) – Revenue Sharing
48:07 GST on Transfer of Development Rights in JDA – Revenue Sharing (on or after 01.04.2019)
49:15 GST on Apartments/Units Sold to Ultimate Customers in JDA – Revenue Sharing (on or after 01.04.2019)
49:46 GST Payable by Developer under RCM on Development Rights in JDA – Revenue Sharing (on or after 01.04.2019)
51:55 Relevant Legal Precedents
56:32 Q&A Session