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    <title>Gst on real-estate prior to 01.04.19</title>
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    <description>Where a builder elects the earlier GST regime because the joint development agreement predates the transition cutoff, no exemption applies and GST must be paid on the builder&#039;s entire share of TDR, including unbooked portions; this position is stated without accounting for ongoing litigation challenging GST on TDR.</description>
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      <title>Gst on real-estate prior to 01.04.19</title>
      <link>https://www.taxtmi.com/forum/issue?id=117295</link>
      <description>Where a builder elects the earlier GST regime because the joint development agreement predates the transition cutoff, no exemption applies and GST must be paid on the builder&#039;s entire share of TDR, including unbooked portions; this position is stated without accounting for ongoing litigation challenging GST on TDR.</description>
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