Property developers seek GST cut for joint development deals on TDR January 18, 2021 × Currently, GST is paid by the developer on the value of undivided share of land pertaining to unsold area of the project as on the date of receipt of occupancy certificate Developers are seeking relaxation on GST for joint development transactions on Transfer of Development Rights (TDR). They say, the number of projects either residential or commercial has reduced significantly. For residential projects, currently, GST is being paid by the developer on the value of undivided share of land (UDS) pertaining to unsold area of the project as on the date of receipt of occupancy certificate.