https://www.taxtmi.com/forum/issue?id=115633 GST is leviable on a pre-completion assignment of rights under a development agreement; the assignor may utilise input tax credit for tax already charged by the developer, but availability of such credit is subject to temporal restrictions; alternatively, completing the sale after grant of occupancy certificate may avoid GST treatment on the assignment. en-us Fri, 08 Nov 2019 07:59:27 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115633 GST is leviable on a pre-completion assignment of rights under a development agreement; the assignor may utilise input tax credit for tax already charged by the developer, but availability of such credit is subject to temporal restrictions; alternatively, completing the sale after grant of occupancy certificate may avoid GST treatment on the assignment. Discussion-Forum GST Fri, 08 Nov 2019 07:59:27 +0530 https://www.taxtmi.com/forum/issue?id=115633