https://www.taxtmi.com/caselaws?id=768057 The AAAR, Telangana dismissed an appeal concerning GST liability on transfer of development rights (TDR) under a joint development agreement. The appellant sought clarification on whether GST applied when consideration was received before the CGST Act, 2017 enactment, and whether service tax was applicable instead. The AAAR held that advance ruling authorities lack jurisdiction over service tax matters under the Finance Act, 1994, and cannot entertain new grounds not raised before the original authority. The tribunal confirmed that TDR constitutes receipt of consideration by the developer, with GST liability arising upon transfer of possession or rights in constructed property, not upon receipt of development rights. The original ruling was upheld. en-us Thu, 20 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768057 The AAAR, Telangana dismissed an appeal concerning GST liability on transfer of development rights (TDR) under a joint development agreement. The appellant sought clarification on whether GST applied when consideration was received before the CGST Act, 2017 enactment, and whether service tax was applicable instead. The AAAR held that advance ruling authorities lack jurisdiction over service tax matters under the Finance Act, 1994, and cannot entertain new grounds not raised before the original authority. The tribunal confirmed that TDR constitutes receipt of consideration by the developer, with GST liability arising upon transfer of possession or rights in constructed property, not upon receipt of development rights. The original ruling was upheld. Case-Laws GST Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768057