https://www.taxtmi.com/caselaws?id=417194 AAR, Goa ruled that sale of sub-divided plots with basic amenities like roads, poles, and drainage constitutes sale of land, not supply of goods or services under GST. The authority held that amenities remain with local authorities and are not transferred to buyers, who purchase plots based on land area rates without any constructed structures. Since no complex, building, or civil structure is sold to buyers, and amenities are integral to land sale without changing its nature, the transaction falls under Schedule III entry 5 as sale of land, exempt from GST. en-us Tue, 18 May 2021 00:00:00 +0530 Tue, 01 Apr 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417194 AAR, Goa ruled that sale of sub-divided plots with basic amenities like roads, poles, and drainage constitutes sale of land, not supply of goods or services under GST. The authority held that amenities remain with local authorities and are not transferred to buyers, who purchase plots based on land area rates without any constructed structures. Since no complex, building, or civil structure is sold to buyers, and amenities are integral to land sale without changing its nature, the transaction falls under Schedule III entry 5 as sale of land, exempt from GST. Case-Laws GST Tue, 18 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417194