GST on TDR, Goods and Services Tax - GST

[Narayan Pujar]

Hi,

I have come across a transaction wherein the JDA has been entered in Pre-GST regime but the construction has been commenced and completed after 1-4-2019 [during new GST regime for real estate].

How will tax on the following be treated?

1. GST on development rights.

2. GST on construction services to landowners.

3. GST on sale of apartments to customers.

Will all or any be covered in ST with no implication under GST as the agreement was entered in Pre-GST?