https://www.taxtmi.com/caselaws?id=415273 Sale of developed land was treated as outside GST because land remains excluded from tax as neither goods nor services, even where common amenities such as drainage, water lines, electricity lines, levelling, roads and street lights have been provided. The development works did not amount to a separate taxable supply to the plot purchaser, and the land retained its character as land in both popular and legal sense. The completion certificate concept was held relevant to construction of buildings or complexes, not to development of land. On these facts, GST was not applicable on the sale of the developed plot, and the remaining issues became redundant. en-us Mon, 22 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415273 Sale of developed land was treated as outside GST because land remains excluded from tax as neither goods nor services, even where common amenities such as drainage, water lines, electricity lines, levelling, roads and street lights have been provided. The development works did not amount to a separate taxable supply to the plot purchaser, and the land retained its character as land in both popular and legal sense. The completion certificate concept was held relevant to construction of buildings or complexes, not to development of land. On these facts, GST was not applicable on the sale of the developed plot, and the remaining issues became redundant. Case-Laws GST Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415273