With the initial hiccups of GST, we have come a long way wherein realtors might get GST relief on development rights and will surely sail through difficult times. A new service tax ruling may offer real estate developers relief on the Goods & Services Tax (GST) liability on transfer of rights in a property for development purposes (TDR). This ruling is in favour of DLF Commercial Properties, a decision by Chandigarh tribunal held that an owner transferring rights to a promoter to develop his property should be seen as ‘benefits arising out of transfer of an immovable property,’ and hence not be subject to service tax. Therefore this ruling might bring relief to all developers with pending litigations under the erstwhile service tax regime, and also helps the sector argue for the analogy to be applied for not levying GST on TDR. This judgment forms a base to amend the CGST Act to “declare the transfer of development rights as neither supply of goods nor supply of services.”said Tax lawyer K Vaitheeswaran. Thus levying GST on TDR is akin to taxing immovable property going against the essence of GST Law.