GST on services on redevelopment

No GST liability on the land owner since he is essentially selling an immovable property, share in land. Hence, no GST. Also, this transaction in not in furtherance of business either

Whereas in the case of the builder, there are 2 transactions:
1. Construction - The sale consideration is equivalent to value of units obtained - GST applicable

2. Sale of Residential Units - GST applicable if advance received before completion. Otherwise its a sale of an immovable property not liable to tax.