With the growing popularity of Joint Development Agreements (JDAs) in property construction, it has become essential to analyse their GST implications. This article explores the concept of JDAs and their GST impacts, covering the following topics:
‣ Understanding the Nature of JDAs
‣ Taxability of JDAs under GST in various scenarios, such as the sale of completed property, sale of land, and sale of under-construction property
‣ GST on Transfer of Development Rights
‣ GST on Construction Services
