GST ON Plotted Development with amenities

[RAJIV KR]

Dear Experts,

If a Person deals with development of Residential Layout which has the basic amenities like drainage,Park,water Supply etc and he is also Constructing the buildings for Gym,Club house,Community hall,Pool etc as Special ameneties. What is the GST applicable in this Senerio and is there any GST on the Land we Purchase from him.

AI Summary

GST Act 2017: Land Sales Exempt from GST, Development Charges for Amenities Subject to 18% GST A query was raised about the applicability of GST on residential layout developments with basic and special amenities. An expert from Hiregange & Associates clarified that the sale of land is not subject to GST according to the GST Act 2017, regardless of amenities. However, development charges for amenities beyond the land purchase are subject to an 18% GST. Another respondent questioned whether development could occur without land purchase, suggesting it is a composite supply, not a mixed supply.