https://www.taxtmi.com/caselaws?id=772464 In a redevelopment arrangement where development rights were exchanged for constructed units and allied benefits, the allotment of free flats to existing members was treated as a taxable supply of construction services under GST, and the related amenities, parking and similar benefits were also held taxable. The monetary payments made for rent, brokerage, shifting charges and corpus were treated as part of the overall consideration for obtaining development rights, not as a separate taxable supply by the developer. For valuation, the taxable value of the free units was directed to be determined by reference to comparable apartments sold to independent buyers nearest to the transfer of development rights. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772464 In a redevelopment arrangement where development rights were exchanged for constructed units and allied benefits, the allotment of free flats to existing members was treated as a taxable supply of construction services under GST, and the related amenities, parking and similar benefits were also held taxable. The monetary payments made for rent, brokerage, shifting charges and corpus were treated as part of the overall consideration for obtaining development rights, not as a separate taxable supply by the developer. For valuation, the taxable value of the free units was directed to be determined by reference to comparable apartments sold to independent buyers nearest to the transfer of development rights. Case-Laws GST Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772464