GST applicable on sale of developed land with basic infrastucture
THE AUTHORITY FOR ADVANCE RULING
The Questions and Ruling as follows :
Whether GST is applicable on sale of plot of land. But as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities are given. These facilities include, Drainage line, Water line, Electricity line, Land levelling etc. They are to be provided by the applicant.
Ruling
Ques.1: Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant?
Answer: Answered in the Affirmative, as discussed above.
Tags : Judgement, GST, Advance Ruling
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