Case of Sahara Vastu Nirmitee Pvt Ltd, AAR Maharashtra Ruling Dated 30th April 2025. AAR clarifies that the provision of “free” units to existing society members in exchange for development rights is a taxable supply of construction services. The value of this supply is based on comparable sales to independent buyers, and the developer is liable to pay GST. While monetary payments made by the developer to society members are part of the consideration for acquiring development rights, they do not constitute a separate supply of services by the developer, instead the tax liability related to the development rights falls on the developer under the reverse charge mechanism.