GST on Shops

[Gagan Bansal]

If someone unregistered in GST purchases land and after demarking as 80 commercial shops, sales 45 shops without construction as land for shop and 35 shops after built up. Each shop is valued more than 75 lacs. Being commercial shops, is he liable to registered in GST?
Is sale value of unconstructed/ not built up shops also to be considered for valuation & gst liability or only of constructed shops ?

Here completion certificate is not being provided by any authority. Which any other documents can be treated as completion certificate ?

AI Summary

GST liability on sale of shops depends on whether sale is land or construction supply, tied to completion certificate.
Whether sale of marked shops attracts GST depends on classification as sale of land (Schedule III) or as construction service (Schedule II). Construction intended for sale is taxable under Schedule II(5)(b) unless the entire consideration is received after a completion certificate or after first occupation. Where no official completion certificate is required, certification by an architect, chartered engineer, or licensed surveyor suffices; absent such certification or evidence on timing of consideration receipt, the department may treat the transaction as taxable construction.