https://www.taxtmi.com/article/detailed?id=15108 Under Rate Notification No. 4/2018, GST on supplies arising from joint development arrangements is triggered when the developer transfers possession or a right in the completed structure by conveyance, allotment letter or similar instrument, not on signing the JDA. Where parties later execute a sale/conveyance that transfers land and expressly extinguishes JDA claims, no taxable supply under the original JDA survives. Any demand premised on pre-transfer liability must also contend with statutory limitation, which bars adjudication if not issued within prescribed periods. en-us Fri, 19 Sep 2025 08:33:55 +0530 Fri, 19 Sep 2025 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15108 Under Rate Notification No. 4/2018, GST on supplies arising from joint development arrangements is triggered when the developer transfers possession or a right in the completed structure by conveyance, allotment letter or similar instrument, not on signing the JDA. Where parties later execute a sale/conveyance that transfers land and expressly extinguishes JDA claims, no taxable supply under the original JDA survives. Any demand premised on pre-transfer liability must also contend with statutory limitation, which bars adjudication if not issued within prescribed periods. Articles Goods and Services Tax - GST Fri, 19 Sep 2025 08:33:55 +0530 https://www.taxtmi.com/article/detailed?id=15108