Implication under GST constructed area received by Retiring partner

Assessee is partnership having 4 partner engaged in the business of construction of housing project. Two partners express their desire to retire from partnership.  As a consideration on retirement they are going to received constructed area in the housing project with in next 4 years which includes residential as well as commercial units. What is tax implication under GST act of this transcation . Who is liable to.pay gst and when.

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