https://www.taxtmi.com/forum/issue?id=112514 The sale of developed plots is treated as a sale of land and is covered by a GST exemption, so GST is not attracted. Land development carried out by the landowner for subsequent sale is not treated as a separate taxable supply to another person. Therefore there is no requirement to register for GST for these transactions, input tax credit on materials used in land development is not available, and refund provisions do not permit recovery of GST on such inputs in the absence of a taxable supply. en-us Fri, 04 Aug 2017 10:41:20 +0530 Thu, 23 Jan 2025 15:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112514 The sale of developed plots is treated as a sale of land and is covered by a GST exemption, so GST is not attracted. Land development carried out by the landowner for subsequent sale is not treated as a separate taxable supply to another person. Therefore there is no requirement to register for GST for these transactions, input tax credit on materials used in land development is not available, and refund provisions do not permit recovery of GST on such inputs in the absence of a taxable supply. Discussion-Forum GST Fri, 04 Aug 2017 10:41:20 +0530 https://www.taxtmi.com/forum/issue?id=112514