This document, 'Part-I Real Estate under GST', delves into the complexities of Goods and Services Tax (GST) as it applies to Joint Development Agreements (JDA) in real estate. It clarifies that GST is not applicable on the sale of land itself but explores the implications when landowners and developers enter into JDAs for property development. The document argues that levying GST on development rights and construction services exchanged between landowners and developers in a JDA is often illegal and provides detailed analysis and arguments to support this view. It is particularly useful for landowners, developers, and legal professionals involved in real estate transactions under GST.