#GSTonRealEstate #GSTonTDR This lecture will thoroughly cover the application of GST provisions on Real Estate transactions along with an Integrated Case Study. We will discuss the following concepts and transactions in detail:- 00:00:00 Introduction 00:02:06 What is an Apartment as per RERA. 00:04:27 What is an Affordable Residential Apartment. 00:12:25 What is Real Estate Project (REP) and Residential Real Estate Project (RREP). 00:19:52 Rates of GST on Residential and Commercial Apartments, along with the availability of ITC. 00:42:07 Taxability of Construction Service under GST. (Schedule II and III of CGST Act) 00:47:18 Reverse Charge under Sec 9(4) of CGST Act [RCM on Promoters Purchases] 01:02:15 Supply of TDR/FSI by Land Owner to the Builder. (T1) 01:14:15 Case Study on Joint Development Agreement (JDA) 01:23:40 Transaction of Construction Services (Share in JDA) by Builder to the Land Owner. (T2) 01:40:51 Sale of Apartments by Builder to the Customers. (T3) 01:56:26 Exemption for TDR/FSI under GST. 02:15:00 Value of Supply of TDR/FSI under GST.