GST REGISTARTION FOR PERSON DOING BUSINESS IN EXCLUSIVELY OF PLOTTED DEVELOPMENT

[NUKALA KUMAR]

WHETHER THE PERSON IS LIABLE FOR MANDATORY REGISTARION AS AGGREGATE TURN OVER EXCEEDING 20 LAKHS,

PERSON IS INTO EXCLUSIVELY SALE OF DEVELOPED PLOTS TO CUSTOMERS ON HIS OWN LAND,THERE IS NO JDA.

INCOME RECIVED FROM SALE OF DEVELOPED PLOTS IS 20 CRORE

WHETHER PERSON IS LIABLE FOR  MANDATORY GST REGISTRATION?

AI Summary

Person developing and selling plots on own land with 20 crore income exempt from mandatory GST registration under Schedule III A person engaged exclusively in developing and selling plots on their own land with income of 20 crore questioned mandatory GST registration liability. Legal experts clarified that sale of developed plots constitutes sale of land under Schedule III entry 5 of CGST Act 2017, making it neither supply of goods nor services. Section 23 exempts such activities from registration requirements. Court precedents confirm that developed land sales remain classified as land sales, not taxable supplies. Therefore, no GST registration is required regardless of turnover amount, as the activity falls outside GST scope entirely.