https://www.taxtmi.com/caselaws?id=292980 AAR Haryana ruled on GST applicability for township development transactions. The authority held that booking/sale of developed plots by applicant and landowners constitutes sale of land, exempt from GST under Section 7 and Schedule III of SGST/CGST Act. However, transfer of 20% plot share by landowners to developer as consideration for development services attracts 18% GST as works contract services, contrary to applicant's understanding. 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 AAR Haryana ruled on GST applicability for township development transactions. The authority held that booking/sale of developed plots by applicant and landowners constitutes sale of land, exempt from GST under Section 7 and Schedule III of SGST/CGST Act. However, transfer of 20% plot share by landowners to developer as consideration for development services attracts 18% GST as works contract services, contrary to applicant's understanding. Case-Laws GST Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292980