{"id":2396,"date":"2025-05-13T05:54:06","date_gmt":"2025-05-13T05:54:06","guid":{"rendered":"https:\/\/www.rnm.in\/blog\/?p=2396"},"modified":"2025-05-13T07:02:28","modified_gmt":"2025-05-13T07:02:28","slug":"indirect-tax-updates-april","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/indirect-tax-updates-april\/","title":{"rendered":"Indirect Tax Updates April 2025"},"content":{"rendered":"<h2><span style=\"font-weight: 400;\">Private Agreements Do Not Override Statutory RCM Liability \u2013 Allahabad High Court\u00a0<\/span><\/h2>\n<p><i><span style=\"font-weight: 400;\">Private Agreements Do Not Override Statutory RCM Liability \u2013 Allahabad High Court\u00a0<\/span><\/i><\/p>\n<p><b>Facts:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The petitioner (a service recipient) entered into an agreement with the supplier where the supplier agreed to bear all GST liabilities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">However, GST authorities demanded tax under the <\/span>Reverse Charge Mechanism (RCM)<span style=\"font-weight: 400;\"> from the petitioner.<\/span><\/li>\n<\/ul>\n<p><b>Issue:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whether a private agreement between parties can override the statutory liability of the service recipient under RCM provisions.<\/span><\/li>\n<\/ul>\n<p><b>Held:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Court held that obligations under Section 9(3) of the CGST Act are statutory. A private contract cannot override statutory provisions. The service recipient remains liable to pay GST under RCM, irrespective of any private arrangement.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Parallel Proceedings by CGST and SGST Authorities Deemed Impermissible- Madras High Court<\/span><\/i><\/p>\n<p><b>Facts:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Both CGST and SGST authorities initiated separate proceedings against the taxpayer on the same transaction and tax period.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The taxpayer challenged the duplicity.<\/li>\n<\/ul>\n<p><b>Issue:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Can both CGST and SGST authorities initiate separate proceedings on the same cause of action.<\/span><\/li>\n<\/ul>\n<p><b>Held:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The Court held that parallel proceedings are impermissible. Since GST is a unified tax regime (CGST + SGST share a common administration), only one authority should undertake proceedings. Therefore, duplicative notices were quashed.<\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Misclassification of Imports Leads to Tax Demand- Directorate of Revenue Intelligence\u00a0(DRI)<\/span><\/i><\/p>\n<p><b>Facts:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessee faced a <\/span>GST demand<span style=\"font-weight: 400;\"> for allegedly misclassifying telecom equipment imports as exempted parts rather than taxable complete units.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessee argued it followed standard industry practices and was denied a proper hearing.<\/span><\/li>\n<\/ul>\n<p><b>Issue:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whether the classification adopted by Assessee was bona fide and whether the GST department followed due process before raising the massive demand?<\/span><\/li>\n<\/ul>\n<p><b>Held:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(Matter pending final decision.), However, interim observations noted that proper adjudication must allow the taxpayer a full opportunity to explain. A direction was given to reconsider the classification based on principles of <\/span><b>natural justice<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">GST Not Applicable on Assignment of Leasehold Rights \u2013 Gujarat High Court\u00a0<\/span><\/i><\/p>\n<p><b>Facts:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The taxpayer had long-term lease rights (99 years) on industrial land from a government authority. Later, the taxpayer transferred (assigned) these lease rights to another party for a lump sum amount. The taxpayer paid stamp duty and registration charges for the transfer. The question was whether GST should be charged on this assignment.<\/span><\/li>\n<\/ul>\n<p><b>Issue:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the transfer (assignment) of leasehold rights in industrial land a &#8220;supply&#8221; of service under GST, and therefore liable to GST.<\/span><\/li>\n<\/ul>\n<p><b>Held:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The Appellate Authority ruled that the assignment of leasehold rights in <i>industrial land<\/i> is similar to the sale of land.\u00a0 Sale of land is neither a supply of goods nor services under GST laws, and therefore not taxable under GST. The assignment in this case does not attract GST<\/li>\n<\/ul>\n<h2>Sale of Partly Constructed Mall on &#8220;As-Is-Where-Is&#8221; Basis \u2013 Not Liable to GST<\/h2>\n<p><span style=\"font-weight: 400;\">(<\/span><b>Karnataka High Court | WP No. 12700 of 2023<\/b><span style=\"font-weight: 400;\">)<\/span><\/p>\n<p><b>Facts:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A real estate Company bought a partly constructed shopping mall from a liquidator during insolvency proceedings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The sale was done on an \u201cas-is-where-is\u201d basis (i.e., without making it complete or adding services).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The company paid GST under protest and later applied for a refund, arguing that the transaction was simply a sale of property, not a supply of construction services.<\/li>\n<\/ul>\n<p><b>\u00a0Issue:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Whether selling a partly constructed mall without a completion certificate should be treated as:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">A <i>construction service<\/i> (and liable to GST), or<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">A <i>sale of building\/land<\/i> (which is not liable to GST)?<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Held (High Court\u2019s Decision):<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nature of Transaction:<\/b><span style=\"font-weight: 400;\"> The sale was not about providing construction services; it was a plain sale of an existing (incomplete) building.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Entry 5(b) of Schedule II<\/strong>:<span style=\"font-weight: 400;\"> Only applies where a contract exists to <\/span>provide construction services<span style=\"font-weight: 400;\"> and the payment is made before completion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sale under Schedule III:<\/b><span style=\"font-weight: 400;\"> Sale of land and buildings (even partly constructed) is <\/span>outside GST<span style=\"font-weight: 400;\">, covered under Schedule III.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>True Nature Important:<\/b><span style=\"font-weight: 400;\"> Even if the building was incomplete, since there was no agreement to provide construction services, <\/span>GST cannot be levied<span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Refund Granted:<\/b><span style=\"font-weight: 400;\"> The Court ruled that the tax collected was wrong, and allowed a refund to the petitioner.<\/span><\/li>\n<\/ul>\n<p><b>Key Takeaways:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sale of an incomplete project on \u201cas-is-where-is\u201d basis = <\/span>Not a supply of services<span style=\"font-weight: 400;\"> under GST.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Helps real estate and insolvency sectors avoid unnecessary GST on asset sales.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GST may apply later if the buyer further develops the property with construction services.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Related Services: <a href=\"https:\/\/www.rnm.in\/indirect-tax-service\" target=\"_blank\" rel=\"noopener\">GST Consultants<\/a> and <a href=\"https:\/\/www.rnm.in\/tax-regulatory-service\" target=\"_blank\" rel=\"noopener\">Tax Preparation Services in India<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Private Agreements Do Not Override Statutory RCM Liability \u2013 Allahabad High Court\u00a0 Private Agreements Do Not Override Statutory RCM Liability \u2013 Allahabad High Court\u00a0 Facts: The petitioner (a service recipient) entered into an agreement with the supplier where the supplier agreed to bear all GST liabilities. However, GST authorities demanded tax under the Reverse Charge Mechanism (RCM) from the petitioner. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[15,253],"tags":[],"class_list":["post-2396","post","type-post","status-publish","format-standard","hentry","category-gst-department","category-indirect-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Indirect Tax Updates April 2025 | No GST on Partly Built Sale<\/title>\n<meta name=\"description\" content=\"Explore key Indirect Tax Updates for April 2025, including rulings on RCM liability in private agreements and GST exemption on the sale of partly constructed malls.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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