https://www.taxtmi.com/forum/issue?id=119958 Taxability of Transfer of Development Rights under a JDA hinges on timing and receipt of consideration: GST liability generally falls on the developer under the Reverse Charge Mechanism at OC or first occupation, with exemptions for residential units sold before OC; pre-GST vesting of rights may preclude GST on the landowner, but post-GST construction supplies by the developer can remain exigible and are measured by unsold proportion at OC. en-us Thu, 01 May 2025 18:58:35 +0530 Sat, 10 May 2025 19:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119958 Taxability of Transfer of Development Rights under a JDA hinges on timing and receipt of consideration: GST liability generally falls on the developer under the Reverse Charge Mechanism at OC or first occupation, with exemptions for residential units sold before OC; pre-GST vesting of rights may preclude GST on the landowner, but post-GST construction supplies by the developer can remain exigible and are measured by unsold proportion at OC. Discussion-Forum GST Thu, 01 May 2025 18:58:35 +0530 https://www.taxtmi.com/forum/issue?id=119958