GST on supply of construction service to land owner in lieu of transfer of development rights

In re M/s Teamview Developers LLP (GST AAR Karnataka)

1. The tax rate applicable on the supply of construction service to the land owner in lieu of transfer of development rights to the promoters portion is liable to tax at 9% under CGST and 9% KGST under entry no. 3(xii) of the Notification No.11/2017 — Central Tax (Rate) dated 28.06.2017 as amended by Please become a Premium member. If you are already a Premium member, login here to access the full content.