GST on sale of land in exchange of apartments - Goods and Services Tax - GST

Hi, In a JDA, a landowner transfers the development rights to developer in exchange of newly constructed apartments. GST law provides for taxability in such cases. However, the other day I heard of an agreement wherein the landowner has sold the land through a sale deed in exchange of apartments/shops. In this, since one leg involves direct land transfer, it would not be liable to GST as per Schedule III . My question is: Since direct land transfers are exempt under GST, why do people prefer Joint Development Agreements (JDAs) over outright land sales, even though development rights in a JDA attract GST? Additionally, the second leg of the transaction remains the same in both cases. Could this preference be due to implications under other laws? If yes, then what would they be?