{"id":71829,"date":"2025-06-18T09:04:24","date_gmt":"2025-06-18T03:34:24","guid":{"rendered":""},"modified":"2025-06-18T09:04:24","modified_gmt":"2025-06-18T03:34:24","slug":"developer-39-s-land-transfer-deal-triggers-full-gst-liability-under-joint-development-agreement-with-one-third-land-value-deduction","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71829","title":{"rendered":"Developer&#39;s Land-Transfer Deal Triggers Full GST Liability Under Joint Development Agreement with One-Third Land Value Deduction"},"content":{"rendered":"<p>Developer&#39;s Land-Transfer Deal Triggers Full GST Liability Under Joint Development Agreement with One-Third Land Value Deduction<br \/>Case-Laws<br \/>GST<br \/>The AAR determined that the developer-promoter&#39;s transaction involving undivided share of land and constructed residential units does not qualify as a &#8220;sale of land&#8221; under Item No. 5 of Schedule III of CGST Act. The Joint Development Agreement and subsequent sale of apartments attract GST liability. Despite the applicant&#39;s contention that the com<\/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=89536\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Developer&#8217;s Land-Transfer Deal Triggers Full GST Liability Under Joint Development Agreement with One-Third Land Value DeductionCase-LawsGSTThe AAR determined that the developer-promoter&#8217;s transaction involving undivided share of land and constructed resi<\/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-71829","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71829","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=71829"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71829\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}