https://www.taxtmi.com/caselaws?id=292980 Sale or booking of plots in a township development arrangement is treated as sale of land and falls outside GST under Section 7 read with Paragraph 5 of Schedule III; the timing of booking, before or after development, does not alter that character. The landowners' transfer of a 20% share of developed plots to the applicant is not a land sale but consideration for development and works contract services, so it is taxable under GST at 18% as service consideration. en-us Fri, 05 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292980 Sale or booking of plots in a township development arrangement is treated as sale of land and falls outside GST under Section 7 read with Paragraph 5 of Schedule III; the timing of booking, before or after development, does not alter that character. The landowners' transfer of a 20% share of developed plots to the applicant is not a land sale but consideration for development and works contract services, so it is taxable under GST at 18% as service consideration. Case-Laws GST Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292980