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Supreme Court Stays GST Assessment Order Treating JDA As Supply

Update / Judgement Date

27 Oct 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTRERA & Property Act

The Supreme Court stayed a GST assessment order that classified a Joint Development Agreement (JDA) as a “supply,” issuing notice to the Centre and GST Council. The Bench observed that the classification of JDAs under GST remains contentious, impacting the real-estate sector. This interim relief protects developers and landowners from premature demands until the legal interpretation of “supply” in land-development transactions is settled.