https://www.taxtmi.com/caselaws?id=417590 The AAAR-Gujarat ruled that a farmer's sale of developed land plots with infrastructure amenities constitutes taxable service under GST, not exempt land sale. The appellant developed vacant land outside municipal area with drainage, water, electricity lines and leveling as required by Jilla Panchayat approval, then sold plots including proportionate infrastructure costs. The authority held this activity falls under construction services taxable at 18% GST rate rather than Schedule-III exemption for land sales, as the transaction involves supply of developed plots with civil structures, not mere land transfer. en-us Wed, 22 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417590 The AAAR-Gujarat ruled that a farmer's sale of developed land plots with infrastructure amenities constitutes taxable service under GST, not exempt land sale. The appellant developed vacant land outside municipal area with drainage, water, electricity lines and leveling as required by Jilla Panchayat approval, then sold plots including proportionate infrastructure costs. The authority held this activity falls under construction services taxable at 18% GST rate rather than Schedule-III exemption for land sales, as the transaction involves supply of developed plots with civil structures, not mere land transfer. Case-Laws GST Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417590