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good evening everyone I am YF Hashmi from team taxmen and I welcome you all to todays live webinar on the GST implications on joint development agreements for Builders and Developers but before we proceed I shall take this opportunity to briefly introduce taxmen we are Indias leading publisher of tax in corporate laws committed to offering our users the most authentic and enriching experience our goal is to simplify the research and compliance with the legal Community our unwavering dedication to our vision has driven us to work tirelessly over the past six decades providing innovative solutions that help our clients grow their tax practices and Achieve New Heights and now everyone please welcome our esteemed speakers for firstly we have with us CA parag mea he is a Commerce graduate and a fellow member of ICI he comes with an experience of more than 25 years and his area of expertise includes CSC advisory compliances audit litigation transaction structuring and due diligence he regu