https://www.taxtmi.com/caselaws?id=770361 Patna HC dismissed a writ petition challenging GST notices for FY 2018-19 regarding transfer of development rights under a development agreement. The court held that transfer of development rights is subject to GST and cannot be exempted as land sale. The petitioner received consideration through development rights transfer before completion certificate issuance, making the transaction liable to GST under relevant notifications. The court found no ambiguity in GST liability on reverse charge mechanism basis for construction services rendered in lieu of development rights. en-us Mon, 05 May 2025 00:00:00 +0530 Fri, 09 May 2025 13:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770361 Patna HC dismissed a writ petition challenging GST notices for FY 2018-19 regarding transfer of development rights under a development agreement. The court held that transfer of development rights is subject to GST and cannot be exempted as land sale. The petitioner received consideration through development rights transfer before completion certificate issuance, making the transaction liable to GST under relevant notifications. The court found no ambiguity in GST liability on reverse charge mechanism basis for construction services rendered in lieu of development rights. Case-Laws GST Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770361