https://www.taxtmi.com/caselaws?id=449751 The Telangana HC dismissed a writ petition challenging the constitutional validity of GST Notification No. 4 of 2018 imposing GST on transfer of development rights under Joint Development Agreements. The court held that transfer of development rights involves two distinct taxable supplies: construction services by the developer and subsequent sale to third parties. The court distinguished this from sale of land under Schedule III exemption, ruling that development rights transfer constitutes taxable supply under GST Act provisions. The notification was upheld as constitutionally valid under Article 246A powers. en-us Fri, 09 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449751 The Telangana HC dismissed a writ petition challenging the constitutional validity of GST Notification No. 4 of 2018 imposing GST on transfer of development rights under Joint Development Agreements. The court held that transfer of development rights involves two distinct taxable supplies: construction services by the developer and subsequent sale to third parties. The court distinguished this from sale of land under Schedule III exemption, ruling that development rights transfer constitutes taxable supply under GST Act provisions. The notification was upheld as constitutionally valid under Article 246A powers. Case-Laws GST Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449751