GST on TDR for JDA executed before commencement of GST

[NUKALA KUMAR]

JDA is executed in 2015,project was commenced in 2018 and OC recieved in 2022. what is taxability of TDR (Transfer of developmental rights) by land owner to developer ?

Liability to pay tax on TDR by land owner as per notification 04/2018 dated 25th January 2018??

AI Summary

GST on transfer of development rights: developer liable under reverse charge at time of occupancy certificate.
Taxability of Transfer of Development Rights under a JDA hinges on timing and receipt of consideration: GST liability generally falls on the developer under the Reverse Charge Mechanism at OC or first occupation, with exemptions for residential units sold before OC; pre-GST vesting of rights may preclude GST on the landowner, but post-GST construction supplies by the developer can remain exigible and are measured by unsold proportion at OC.