Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination - CAclubindia

1. Introduction: India's Growing Fractional Ownership The growth of Fractional Ownership Platforms (FOPs) has caused a structural change in the real estate investment market in India. With investments as little as ₹10 to ₹25 lakhs, these platforms enable retail investors to co-invest in high-value commercial properties, such as Grade-A offices, warehouses, and retail spaces. These platforms, which…