{"id":71531,"date":"2025-05-09T09:12:03","date_gmt":"2025-05-09T03:42:03","guid":{"rendered":""},"modified":"2025-05-09T09:12:03","modified_gmt":"2025-05-09T03:42:03","slug":"development-rights-transfer-taxable-under-gst-no-exemption-for-pre-completion-consideration-and-upheld-recovery-mechanism","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71531","title":{"rendered":"Development Rights Transfer Taxable Under GST: No Exemption for Pre-Completion Consideration and Upheld Recovery Mechanism"},"content":{"rendered":"<p>Development Rights Transfer Taxable Under GST: No Exemption for Pre-Completion Consideration and Upheld Recovery Mechanism<br \/>Case-Laws<br \/>GST<br \/>HC dismisses petitioner&#39;s challenge to GST notification regarding tax recovery and development agreement. The court held that transfer of development rights is amenable to GST, and the petitioner cannot claim exemption since consideration was received before completion certificate. The court found no violation of natural justice or procedural irregular<\/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=88223\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Development Rights Transfer Taxable Under GST: No Exemption for Pre-Completion Consideration and Upheld Recovery MechanismCase-LawsGSTHC dismisses petitioner&#8217;s challenge to GST notification regarding tax recovery and development agreement. The court held <\/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-71531","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71531","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=71531"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71531\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}