Please explain GST applicability on Joint Development agreement if Flats sold after completion certificate.?? is there any liability on developer ???

Reply—As per Notification no. 03/2019 -CT Rate dated 29.03.2019, there is no GST liability on sale of flats After completion certificate, designated by the competent authorities mentioned in the notification. However, the promoter is liable to pay GST on supply of development rights on or after 01-04-2019 on reverse charge basis.