https://www.taxtmi.com/forum/issue?id=117708 Sale of land and plots is treated as part of exempt or non GST supplies for the purpose of input tax credit reversal. Common input tax credit attributable to such land or plot sales must be proportionately apportioned and reversed under the rule based apportionment mechanism applicable to ITC reversal, with land sales reported as non GST supplies in returns while the proportional reversal is effected for the exempted portion. en-us Fri, 17 Dec 2021 14:48:21 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117708 Sale of land and plots is treated as part of exempt or non GST supplies for the purpose of input tax credit reversal. Common input tax credit attributable to such land or plot sales must be proportionately apportioned and reversed under the rule based apportionment mechanism applicable to ITC reversal, with land sales reported as non GST supplies in returns while the proportional reversal is effected for the exempted portion. Discussion-Forum GST Fri, 17 Dec 2021 14:48:21 +0530 https://www.taxtmi.com/forum/issue?id=117708