https://www.taxtmi.com/forum/issue?id=119214 GST on plotted residential JDA raises whether grant of transfer of development rights (TDR) is exempt and whether there are two taxable supplies: grant of TDR by landowner and development services by promoter. Advisory responses in the document state TDR is not exempt, identify two supplies, indicate the development service attracts a taxable rate as advised, and note area versus revenue sharing arrangements raise different tax positions. Under revenue sharing, the adviser notes no development service to the landowner because the developer receives development rights to the extent of its share of units, creating valuation and notification issues requiring professional analysis. en-us Wed, 17 Jul 2024 17:24:52 +0530 Fri, 24 Jan 2025 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119214 GST on plotted residential JDA raises whether grant of transfer of development rights (TDR) is exempt and whether there are two taxable supplies: grant of TDR by landowner and development services by promoter. Advisory responses in the document state TDR is not exempt, identify two supplies, indicate the development service attracts a taxable rate as advised, and note area versus revenue sharing arrangements raise different tax positions. Under revenue sharing, the adviser notes no development service to the landowner because the developer receives development rights to the extent of its share of units, creating valuation and notification issues requiring professional analysis. Discussion-Forum GST Wed, 17 Jul 2024 17:24:52 +0530 https://www.taxtmi.com/forum/issue?id=119214