https://www.taxtmi.com/caselaws?id=396073 The Authority ruled that GST is applicable on the sale of a plot of land with provided amenities as per the requirements of the Plan Passing Authority. The sale price, which includes the cost of land and amenities, indicates a service element beyond a simple land sale transaction. Referring to relevant provisions and a Supreme Court case, the Authority determined that such transactions fall under the ambit of GST as a construction service due to the provision of infrastructure and amenities. en-us Tue, 19 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396073 The Authority ruled that GST is applicable on the sale of a plot of land with provided amenities as per the requirements of the Plan Passing Authority. The sale price, which includes the cost of land and amenities, indicates a service element beyond a simple land sale transaction. Referring to relevant provisions and a Supreme Court case, the Authority determined that such transactions fall under the ambit of GST as a construction service due to the provision of infrastructure and amenities. Case-Laws GST Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396073