https://www.taxtmi.com/forum/issue?id=117143 GST liability depends on contract terms: if the aggregator only arranges sales and provides preparatory services while landowners sell land directly, the land value may be excluded from the aggregator's supply by showing amounts separately. If the aggregator's contract effectively supplies or arranges the land or amenities as part of the service, the land value must be included in the value of supply. Classification as a composite supply with principal supply of service depends on whether the land is bundled into the service obligation. en-us Tue, 06 Apr 2021 14:32:42 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117143 GST liability depends on contract terms: if the aggregator only arranges sales and provides preparatory services while landowners sell land directly, the land value may be excluded from the aggregator's supply by showing amounts separately. If the aggregator's contract effectively supplies or arranges the land or amenities as part of the service, the land value must be included in the value of supply. Classification as a composite supply with principal supply of service depends on whether the land is bundled into the service obligation. Discussion-Forum GST Tue, 06 Apr 2021 14:32:42 +0530 https://www.taxtmi.com/forum/issue?id=117143