https://www.taxtmi.com/forum/issue?id=121017 GST implications in a joint development residential project are discussed for apartments allocated to a landowner and developer but unsold when the occupancy certificate is issued. The views differ on whether the developer pays GST on construction services supplied through apartments transferred to the landowner and on unsold retained apartments. The discussion also addresses the absence of input tax credit and the developer's possible reverse-charge liability on the value of transfer of development rights. en-us Sun, 12 Jul 2026 10:47:23 +0530 Sun, 19 Jul 2026 05:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121017 GST implications in a joint development residential project are discussed for apartments allocated to a landowner and developer but unsold when the occupancy certificate is issued. The views differ on whether the developer pays GST on construction services supplied through apartments transferred to the landowner and on unsold retained apartments. The discussion also addresses the absence of input tax credit and the developer's possible reverse-charge liability on the value of transfer of development rights. Discussion-Forum GST Sun, 12 Jul 2026 10:47:23 +0530 https://www.taxtmi.com/forum/issue?id=121017