R.K. Jain's GST & Joint Development Agreements by CA (Adv.) Sri Harsha is a practical guide to the GST implications of Joint Development Agreements (JDAs) in Indian real estate, with the law updated to 15 February 2026. Using a four-stage transaction framework, it examines each taxable event in a JDA – transfer of development rights (TDR) by the landowner, construction services between developer and landowner, and the sale of flats, units or plots to buyers.
Each transaction is analysed for taxability, value and rate, and time of supply, with separate chapters for residential, commercial and plotted development projects, case studies, numerical examples and input tax credit planning. Published by Centax in 2026, it is a valuable reference for real estate developers, landowners, chartered accountants and GST consultants. Paperback, 292 pages.
