https://www.taxtmi.com/article/detailed?id=12345 Transfer of development rights under a joint development agreement constitutes a supply of services liable to GST because the JDA comprises construction services rendered prior to any transfer of ownership; the developer acquires disposal rights only after completion and issuance of a completion certificate, and such services fall within the construction services entry of Schedule II rather than the sale of land entry of Schedule III, rendering the challenge to the notification unsustainable. en-us Wed, 21 Feb 2024 07:13:23 +0530 Wed, 21 Feb 2024 07:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12345 Transfer of development rights under a joint development agreement constitutes a supply of services liable to GST because the JDA comprises construction services rendered prior to any transfer of ownership; the developer acquires disposal rights only after completion and issuance of a completion certificate, and such services fall within the construction services entry of Schedule II rather than the sale of land entry of Schedule III, rendering the challenge to the notification unsustainable. Articles Goods and Services Tax - GST Wed, 21 Feb 2024 07:13:23 +0530 https://www.taxtmi.com/article/detailed?id=12345