top of page
Search


C&M E-ALERT: Bombay High Court Clarifies: GST on Joint Development Agreements triggered only on transfer of possession or rights
The Bombay High Court at Goa, in M/s Provident Housing Ltd  v Union of India , clarified that merely signing a Joint Development Agreement ( JDA ) does not create a liability to pay Goods and Services Tax ( GST ). The Court held that GST becomes applicable only when possession or rights in the constructed property are actually transferred to the landowner. [1]  Why is GST even applicable to JDAs? JDA is a common arrangement in the real estate sector where a landowner and a d

Vikram Sobti
Oct 113 min read
Â


C&M E-Alert: Impact on MRP due to the recent GST rate revisions
In its latest meeting held on 03 September 2025, the GST Council, India’s apex institution for GST policy formulation, recommended a...

Mitesh Shah
Sep 52 min read
Â
bottom of page
