{"id":71347,"date":"2025-04-17T08:37:09","date_gmt":"2025-04-17T03:07:09","guid":{"rendered":""},"modified":"2025-04-17T08:37:09","modified_gmt":"2025-04-17T03:07:09","slug":"transfer-development-rights-not-taxable-under-gst-when-developer-exchanges-construction-rights-for-built-up-units","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71347","title":{"rendered":"Transfer Development Rights Not Taxable Under GST When Developer Exchanges Construction Rights for Built-Up Units"},"content":{"rendered":"<p>Transfer Development Rights Not Taxable Under GST When Developer Exchanges Construction Rights for Built-Up Units<br \/>Case-Laws<br \/>GST<br \/>HC held that the transfer development rights (TDR)\/floor space index (FSI) under entry 5-B cannot be interpreted to include development agreements where a developer obtains construction rights in exchange for transferring certain built-up units. The specific development agreement dated 07.4.2022 between the parties did not fall within the scope of the GST notif<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87527\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transfer Development Rights Not Taxable Under GST When Developer Exchanges Construction Rights for Built-Up UnitsCase-LawsGSTHC held that the transfer development rights (TDR)\/floor space index (FSI) under entry 5-B cannot be interpreted to include develo<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71347","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71347"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71347\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}