When we see the answer to Question No. 18 of the faqs published by the government on 14.05.2019, it was clarified that the value of these exempt deliveries must be included in the value of the supplies of goods or services received by an unregistered person to calculate the 80% threshold. This means that the developer must pay taxes on such exempt goods or services of 18% below RCM in case of default. In addition, the developer does not have access to such a payment as part of RCM. The question here is therefore whether the government can impose taxes on goods or services exempt under RCM. It may be argued that Section 9, paragraph 4, insisted before amending it` . supplies of taxable goods or services, or both,… “, but after the modification of 01.02.2019, the new formulations are “. 4.1 Taxable service of a joint venture for its members: on the other hand, in Figure B, the member of the company uses its own machinery and therefore provides “services” in the context of the delivery of the CGST Act, 2017. This is because, in this scenario, the company member recovers the costs of the machines and services from the other JV members in their participation rate. – if the invoice is not issued within 30 days of the end of the provision of the service, this is the date of completion of the provision of the service; The CBEC cbec.gov.in/htdocs-servicetax/st-circulars/st-circulars-2011/st-circ-148-2k11 its views in Circular No 148/17/2011-ST of 13 December 2011. In that document, it considered that (i) if the joint venture was a legal person that would collect a tax on services between it and external persons and (ii) if the company was not a legal person that would attract transactions between its elements of the services tax.