HC, No GST on Development Agreements Without TDR/FSI Transfer: Case of Srinivasa Realcon Private Ltd vs DC Anti-evasion CGST, Mumbai HC Judgement Dated 08th April 2025. HC has provided an significant ruling for homeowners and landowners involved in redevelopment projects. The court clarified that GST is not applicable in specific Joint Development Agreement (JDA) scenarios where development rights are not sold. The court held that in situations where the landowner does not sell development rights but merely appoints a developer to construct on their land, GST is not applicable under Entry 5B. This is because there is no supply of service in the form of TDR (Transfer of Development Rights) or FSI (Floor Space Index) transfer. (HC Mumbai Judgement Dated 08/04/2025)