Single format · FV05-J1-2

GST clause for a joint development agreement, with the time-of-supply computation

A single format from the Works Contract, Construction and Real Estate pack. Notification 04/2019-CTR · 05/2019-CTR · 06/2019-CTR · Schedule II para 5(b).

Length
2 pages
Blanks to fill
15
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1GST clause for a joint development agreement, with the time-of-supply computationNotification 04/2019-CTR · 05/2019-CTR · 06/2019-CTR · Schedule II para 5(b)15 blanks

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The first part of the format, as it downloads. Blanks are highlighted.

Clause to be inserted in the joint development agreement between the landowner and the developer

Clause [Clause number of the GST clause] — Goods and Services Tax

[Clause number of the GST clause].1 Development rights. The Parties record that the transfer by the Owner to the Developer of development rights in respect of the Said Land under this Agreement is a supply in respect of which, by Notification No. 05/2019-Central Tax (Rate) dated 29.03.2019, the whole of the tax is payable by the Developer as the promoter under reverse charge, and that the Owner shall not charge, and the Developer shall not be liable to pay to the Owner, any amount on account of goods and services tax in respect of that transfer.

9 more paragraphs and tables follow in the full format.

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