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