AAR: Statutory Charges received by real-estate developer forms part of taxable supply, denies 'pure agency' plea

Haryana AAR holds that the amount of statutory charges i.e. External Development Charges (EDC) and Infrastructural Development Charges (IDC), recovered by the Applicant from buyers and paid further to respective Government authorities will form part of value of taxable supplies; Notes that the Applicant is engaged in business of development of residential and commercial properties and for the sale of developed properties, paying GST on the consideration received from buyers b...