Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Construction of units on 99-year leased land taxable as construction services: AAR rules in absence of title deed
GSTRERA & Property Act
The AAR ruled that developing housing units on 99-year leasehold land is a taxable “construction service,” not a sale of land, as title remains with the lessor. Hence, developers must charge GST on such supplies. The decision impacts builders operating under long-term lease arrangements and clarifies treatment of leasehold property development under GST law.
