Transfer of development rights would be considered as service under GST Law

Prahitha Constructions Private Limited Vs Union of India (Telangana High Court) The Hon’ble Telangana High Court in the case of M/s. Prahitha Constructions Private Limited v. Union of India and Ors. [Writ Petition No. 5493 of 2020 dated February 09, 2024] dismissed the writ petition and held that transfer of development rights would be considered as service and is, therefore, subject to levy of GST. Facts: M/s. Prahitha Constructions Private Limited (“the Petitioner”) is engaged in the business of conceptualizing, planning, constructing and developing commercial real-estate projects. The...