GST on JDAs: Liability Arises Only on Conveyance, Not at Agreement Stage

Provident Housing Ltd. Vs Union of India & Ors. (Bombay High Court)

No GST at the time of entering into a JDA but, will arise at transfer/possession via conveyance/allotment letter only with actual transfer under conveyance

The Hon’ble Bombay High Court in the case of Provident Housing Ltd. v. Union of India & Ors. [Writ Petition No. 5 of 2022, order dated August 21, 2025] held that there is no GST liability on the developer under a Joint Development Agreement (JDA) when the developer becomes the ow

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