{"id":74447,"date":"2025-11-25T08:55:41","date_gmt":"2025-11-25T03:25:41","guid":{"rendered":""},"modified":"2025-11-25T08:55:41","modified_gmt":"2025-11-25T03:25:41","slug":"gst-on-joint-development-entry-5-b-schedule-ii-makes-tdr-and-landowner-flat-share-taxable-construction-services","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74447","title":{"rendered":"GST on Joint Development: entry 5(b) Schedule II makes TDR and landowner flat share taxable construction services"},"content":{"rendered":"<p>GST on Joint Development: entry 5(b) Schedule II makes TDR and landowner flat share taxable construction services<br \/>Case-Laws<br \/>GST<br \/>AAR held that the Joint Development Agreement between the developer and landowner constitutes a &#8220;supply&#8221; of services under the CGST Act, as per entry 5(b) of Schedule II. The developer&#39;s construction of residential flats for the landowner, in consideration of transfer of development rights (TDR), is taxable as construction service. As the project is not an affo<\/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=94500\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on Joint Development: entry 5(b) Schedule II makes TDR and landowner flat share taxable construction servicesCase-LawsGSTAAR held that the Joint Development Agreement between the developer and landowner constitutes a &#8220;supply&#8221; of services under the CGS<\/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-74447","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74447","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=74447"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74447\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}