https://www.taxtmi.com/forum/issue?id=117247 A JDA executed before 01.04.2019 is governed by the old GST scheme; transfer of development rights under that pre scheme JDA does not attract reverse charge on the developer. GST liability on the developer's consideration arises at the time of allocation/allotment (supplementary agreement). Services relating to the landowner's share may be taxable under the new scheme rates when those services are provided or allotted. en-us Thu, 27 May 2021 10:51:20 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117247 A JDA executed before 01.04.2019 is governed by the old GST scheme; transfer of development rights under that pre scheme JDA does not attract reverse charge on the developer. GST liability on the developer's consideration arises at the time of allocation/allotment (supplementary agreement). Services relating to the landowner's share may be taxable under the new scheme rates when those services are provided or allotted. Discussion-Forum GST Thu, 27 May 2021 10:51:20 +0530 https://www.taxtmi.com/forum/issue?id=117247