News & Media 7th May 2025

Bombay HC quashes GST demand on developer, says not taxable under ‘TDR’

Authors

Gourav Sogani Partner | Mumbai

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In a notable judgment with potential implications for the real estate sector, the Nagpur Bench of the Bombay High Court has quashed a show cause notice and the corresponding GST demand issued to Shrinivasa Realcon Pvt. Ltd. The Court held that the transaction between the company and a landowner does not amount to a taxable “transfer of development rights” (TDR) under the GST regime.

In the recent article, “Bombay HC quashes GST demand on developer, says not taxable under ‘TDR’” by Shivam Tyagi from ETCFO, our Partner Gourav Sogani shares his insights on the judgement. He highlighted that GST on development rights is a significant cost component in joint development (JDA) and redevelopment (RDA) projects.

Read the article here

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