https://www.taxtmi.com/forum/issue?id=120612 Transfer of development rights by a landowner to a promoter is treated as a Construction Service taxable under GST, with tax payable by the promoter under the Reverse Charge Mechanism (commonly 18% on the value of development rights). Notification-based exemption limits apply to proportions used for residential apartments sold before completion, while tax under RCM is proportionately attributable to commercial components and unsold residential units at completion. en-us Sat, 22 Nov 2025 15:23:28 +0530 Sun, 07 Dec 2025 08:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120612 Transfer of development rights by a landowner to a promoter is treated as a Construction Service taxable under GST, with tax payable by the promoter under the Reverse Charge Mechanism (commonly 18% on the value of development rights). Notification-based exemption limits apply to proportions used for residential apartments sold before completion, while tax under RCM is proportionately attributable to commercial components and unsold residential units at completion. Discussion-Forum GST Sat, 22 Nov 2025 15:23:28 +0530 https://www.taxtmi.com/forum/issue?id=120612