Gst on Fsi

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my client in real estate business. He paid fsi fee to muncipal corporation. my query is that fsi is taxable under reverse charg. if yes under which notification if not why? this fsi is not purchase from other party. please advice. thank you.
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https://getswipe.in/blog/post/gst-on-sale-of-tdr-fsi-received-for-surrendering-joint-rights-in-land#:~:text=Therefore%2C%20any%20sale%20of%20TDR,rights%20in%20land%20is%2018%25.


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