Nirmal Lifestyle Developers Pvt. Ltd. Vs Union of India
Date: April 8, 2025
Subject Matter
GST on development rights under a revenue sharing arrangement : Interim stay granted
Summary
The Writ Petition was filed to declare that development rights under a revenue sharing arrangement are not considered a "supply" of services and therefore should not be subject to GST as per the provisions of the CGST Act. The petitioner argued that…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The above Writ Petition is filed seeking a declaration that the development rights under a revenue sharing arrangement are not a “supply” of services, leivable to GST under Section 7 read with Section 9 of the CGST Act and the transfer and development rights as “sale of land” are beyond the scheme of taxation under the GST Laws in terms of Ar…