https://www.taxtmi.com/forum/issue?id=120309 GST taxability depends on the agent's role: as a broker, commission is taxable under SAC 9971; as a trader selling rights on own account, the transfer is a taxable supply under Section 7(1)(a) and applicable rate notifications. Resale prior to completion certificate or first occupation is not covered by Schedule II exclusion and is taxable. Commentators note the margin scheme may apply where no sale agreement exists, otherwise the full consideration may attract the notified rate. The question of claiming input tax credit for tax paid to the builder when remitting output tax is also raised. en-us Thu, 31 Jul 2025 17:30:49 +0530 Fri, 08 Aug 2025 08:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120309 GST taxability depends on the agent's role: as a broker, commission is taxable under SAC 9971; as a trader selling rights on own account, the transfer is a taxable supply under Section 7(1)(a) and applicable rate notifications. Resale prior to completion certificate or first occupation is not covered by Schedule II exclusion and is taxable. Commentators note the margin scheme may apply where no sale agreement exists, otherwise the full consideration may attract the notified rate. The question of claiming input tax credit for tax paid to the builder when remitting output tax is also raised. Discussion-Forum GST Thu, 31 Jul 2025 17:30:49 +0530 https://www.taxtmi.com/forum/issue?id=120309