https://www.taxtmi.com/article/detailed?id=8766 GST on collaboration agreements addresses taxability of transfer of development rights, construction services and pre /post completion flat sales across three phases. Earlier phases treated construction as continuous composite supply with taxable value based on cost plus margin or deemed fractions of sale value; timing was tied to completion events or sale agreements. The later framework differentiates taxable and exempt sales, prescribes reduced effective rates for specified residential projects, requires valuation of construction supplied to landowners by reference to prices charged to independent buyers less deemed land value, fixes time of supply to completion certificate or first occupation, and imposes reverse charge and cash payment/no ITC conditions in certain cases. en-us Fri, 11 Oct 2019 10:23:36 +0530 Fri, 11 Oct 2019 10:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8766 GST on collaboration agreements addresses taxability of transfer of development rights, construction services and pre /post completion flat sales across three phases. Earlier phases treated construction as continuous composite supply with taxable value based on cost plus margin or deemed fractions of sale value; timing was tied to completion events or sale agreements. The later framework differentiates taxable and exempt sales, prescribes reduced effective rates for specified residential projects, requires valuation of construction supplied to landowners by reference to prices charged to independent buyers less deemed land value, fixes time of supply to completion certificate or first occupation, and imposes reverse charge and cash payment/no ITC conditions in certain cases. Articles Goods and Services Tax - GST Fri, 11 Oct 2019 10:23:36 +0530 https://www.taxtmi.com/article/detailed?id=8766