{"id":1555,"date":"2025-06-26T08:13:41","date_gmt":"2025-06-26T08:13:41","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1555"},"modified":"2025-06-26T08:13:42","modified_gmt":"2025-06-26T08:13:42","slug":"gst-aar-maharashtra-ruling-dated-30-04-2025-real-estate-redevelopment-projects-gst-on-free-units-monetary-payments","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-maharashtra-ruling-dated-30-04-2025-real-estate-redevelopment-projects-gst-on-free-units-monetary-payments\/","title":{"rendered":"GST AAR Maharashtra Ruling Dated 30\/04\/2025 &#8211; Real Estate redevelopment projects, GST on free units &amp; monetary payments"},"content":{"rendered":"\n<p><em>Case of\u00a0\u00a0Sahara Vastu Nirmitee Pvt Ltd, AAR Maharashtra Ruling Dated 30<sup>th<\/sup>\u00a0April 2025.<\/em>\u00a0AAR clarifies that the provision of \u201cfree\u201d 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1YO1dw7TWBdtTZZImsE6kH-AC-0kGoGBO\/view?usp=sharing\"><em>(Link: AAR Maharashtra Ruling Dated 30\/04\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of\u00a0\u00a0Sahara Vastu Nirmitee Pvt Ltd, AAR Maharashtra Ruling Dated 30th\u00a0April 2025.\u00a0AAR clarifies that the provision of \u201cfree\u201d units to [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-1555","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAR Maharashtra Ruling Dated 30\/04\/2025 - Real Estate redevelopment projects, GST on free units &amp; 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