{"id":71759,"date":"2025-06-09T07:29:45","date_gmt":"2025-06-09T01:59:45","guid":{"rendered":""},"modified":"2025-06-09T07:29:45","modified_gmt":"2025-06-09T01:59:45","slug":"developer-39-s-services-to-housing-society-trigger-gst-liability-based-on-market-value-of-comparable-property-transactions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71759","title":{"rendered":"Developer&#39;s Services to Housing Society Trigger GST Liability Based on Market Value of Comparable Property Transactions"},"content":{"rendered":"<p>Developer&#39;s Services to Housing Society Trigger GST Liability Based on Market Value of Comparable Property Transactions<br \/>Case-Laws<br \/>GST<br \/>AAR held that construction services rendered by developer to society members in exchange for development rights constitute a taxable supply under GST. The taxable value shall be determined by the market value of similar flats sold to independent buyers. GST liability is payable by the promoter on unsold flats at the time of completion certificate, with ta<\/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=89241\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Developer&#8217;s Services to Housing Society Trigger GST Liability Based on Market Value of Comparable Property TransactionsCase-LawsGSTAAR held that construction services rendered by developer to society members in exchange for development rights constitute a<\/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-71759","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71759","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=71759"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71759\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}