https://www.taxtmi.com/forum/issue?id=119403 Where a JDA was executed before GST but construction completed after GST, the key operative consideration is timing of receipt of consideration: transfer of development rights may be treated as receipt that triggers tax, and GST liability generally arises when consideration is received prior to issuance of the completion certificate or first occupancy. Case law and CBIC guidance cited treat transfer of development rights as consideration for construction services, with GST applying in cases where consideration was received before project completion; factual distinction of JDA execution date governs whether service tax or GST regime applies. en-us Thu, 14 Nov 2024 19:41:20 +0530 Sat, 17 May 2025 10:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119403 Where a JDA was executed before GST but construction completed after GST, the key operative consideration is timing of receipt of consideration: transfer of development rights may be treated as receipt that triggers tax, and GST liability generally arises when consideration is received prior to issuance of the completion certificate or first occupancy. Case law and CBIC guidance cited treat transfer of development rights as consideration for construction services, with GST applying in cases where consideration was received before project completion; factual distinction of JDA execution date governs whether service tax or GST regime applies. Discussion-Forum GST Thu, 14 Nov 2024 19:41:20 +0530 https://www.taxtmi.com/forum/issue?id=119403