https://www.taxtmi.com/article/detailed?id=14730 The GST characterisation of redevelopment transactions depends on whether the developer's receipts for constructing new accommodation and assigning additional built-up area amount to a supply liable to GST or represent a transfer of transferable development rights and related benefits arising from land, which statutory definitions and several judgments treat as immovable property; the outcome requires analysis of the redevelopment agreement's allocation of consideration, obligations and rights between developer, society and flat owners. en-us Tue, 01 Jul 2025 08:49:09 +0530 Tue, 01 Jul 2025 08:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14730 The GST characterisation of redevelopment transactions depends on whether the developer's receipts for constructing new accommodation and assigning additional built-up area amount to a supply liable to GST or represent a transfer of transferable development rights and related benefits arising from land, which statutory definitions and several judgments treat as immovable property; the outcome requires analysis of the redevelopment agreement's allocation of consideration, obligations and rights between developer, society and flat owners. Articles Goods and Services Tax - GST Tue, 01 Jul 2025 08:49:09 +0530 https://www.taxtmi.com/article/detailed?id=14730