GST on landowners in a JDA

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Hi 

Do landowner need to pay any GST to devlopers in return of the flats if they are in a JDA ? What are the gst rules of landowner don't sell the land are they liable to pay any gst to developer? Devloper is demanding for 5 percent gst from them 

Replies (8)
Quick Summary
In a Joint Development Agreement (JDA), transfer of land by the landowner is generally not subject to GST. However, flats allotted by the developer may be treated as a construction service, and GST may apply. Liability depends on whether the project is residential or commercial and the specific JDA terms.

In a JDA, the developer’s allotment of flats to the landowner is generally treated as a supply of construction service and GST may be applicable. The landowner is normally not liable to GST on transfer of land itself, but may have to bear GST charged by the developer on the construction service component. The developer should provide a proper GST invoice and valuation working before demanding 5% GST. The exact liability depends on the terms of the JDA, nature of the project and applicable GST scheme.

1) you have not clerified that project is of residental  or commercial , beacaue GST rules and regulations in the both the case are different . so please clerify . 

2) In same cases RCM ( GST payable by builder )  may applicable as per the Notification  .

   your query is clear , so please elobarate in detail 

I mean to say  your query is not clear , so please elobarate in detail .

It's residental appartment project where we will get flats in the project 

In JDA nothing related to GST Is mentioned back then when we signed JDA the builder said that we don't need to pay any Gst but now he is demanding 5 percent

Is Project Completion Certificate received from the Municipal Authorities?. 

Project is nearing completion after that it will receive OC but not yet recieved 

You have to take professional help from nearby CA . Lots of things one has understand personally and explain personally to  do the Compalnce. 


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