GST ON JDA IN CASE OF PLOTTING RESIDENTIAL PROJECTS - Goods and Services Tax - GST

Dear Sir, Company A and Company B both own 2 acres land. Now Company A is signing JDA with Company B as per which Company B will carry out plotted development on entire 4 acres land and sell residential plots. My questions are as follows: 1. Is TDR granted for plotted development exempt since ultimate sale of developed plots to customer is exempt? 2. If not,are there 2 separate taxable supplies in this case i.e. one being granting TDR by landowner to promoter and second being development services provided by promoter to landowner. Or only one i.e. grant of TDR? 3. If yes, what is respective tax rates on both type of services? 4. Would the tax liabilities be different if it is a revenue sharing or a area sharing arrangement? 5. I understand that tax is to be paid in case of area sharing arrangement only at time of completion of project. What would be position in case of revenue sharing arrangement i.e. say the developer would be liable to transfer 20% of entire project sale to the landowner instead of giving developed plots?