https://www.taxtmi.com/forum/issue?id=116977 Developer is the primary person liable for GST on the landowner's share of constructed units and may recover tax from the landowner only if the agreement permits; valuation is the open market value of the construction service, adopting the market rate for similar flats charged to independent buyers nearest the date when development rights are treated as transferred under the applicable notification and point of taxation rules; exemptions tied to sale after occupation certificate do not automatically apply where the earlier point of taxation or special procedure notifications govern liability. en-us Sat, 23 Jan 2021 21:09:19 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116977 Developer is the primary person liable for GST on the landowner's share of constructed units and may recover tax from the landowner only if the agreement permits; valuation is the open market value of the construction service, adopting the market rate for similar flats charged to independent buyers nearest the date when development rights are treated as transferred under the applicable notification and point of taxation rules; exemptions tied to sale after occupation certificate do not automatically apply where the earlier point of taxation or special procedure notifications govern liability. Discussion-Forum GST Sat, 23 Jan 2021 21:09:19 +0530 https://www.taxtmi.com/forum/issue?id=116977