The authority held that transferring development rights in exchange for constructed flats constitutes a taxable supply. GST ...

The Government announced in its 2017-18 Budget that, from 1 July 2018, purchasers of new residential premises (new homes / apartments) and subdivided residential lots will need to pay any applicable ...

The Court struck down a GST demand by holding that assignment of long-term leasehold rights amounts to transfer of immovable property, not a taxable supply. The ruling reaffirms that such assignments ...

The Patna High Court on May 5, 2025 ruled that Goods and Service Tax (GST) is payable on transfer of development rights received by a builder from a landlord prior to issuance of completion ...