Transfer of land development rights on a Joint Development Agreement for residential projects to attract GST, rules Telangana HC

In a major ruling, Telangana High Court has dismissed a writ petition by a realtor challenging GST levy on ‘transfer of land development rights’ (TDR) on a Joint Development Agreement (JDA) for residential projects. This means notification for imposing tax will have validity. The petitioner,  Prahitha Contruction Private Limited , moved the High Court with a prayer that when the l…