https://www.taxtmi.com/article/detailed?id=14974 Transfer of development rights under a revenue share JDA triggers GST on reverse charge payable by the promoter when development rights are not used for residential apartments; sale of developed plots as a consolidated transaction is treated as sale of land and does not attract GST. Separate infrastructure development charges constitute taxable works/contract services and attract GST. ITC on GST paid to contractors is available only if title to common infrastructure is passed to buyers or their association; otherwise ITC is not admissible. Revenue share receipts attract TDS withholding prudently applied on payments and are taxable as business income for both parties. en-us Tue, 19 Aug 2025 08:39:16 +0530 Tue, 19 Aug 2025 08:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14974 Transfer of development rights under a revenue share JDA triggers GST on reverse charge payable by the promoter when development rights are not used for residential apartments; sale of developed plots as a consolidated transaction is treated as sale of land and does not attract GST. Separate infrastructure development charges constitute taxable works/contract services and attract GST. ITC on GST paid to contractors is available only if title to common infrastructure is passed to buyers or their association; otherwise ITC is not admissible. Revenue share receipts attract TDS withholding prudently applied on payments and are taxable as business income for both parties. Articles Goods and Services Tax - GST Tue, 19 Aug 2025 08:39:16 +0530 https://www.taxtmi.com/article/detailed?id=14974