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    <title>2020 (10) TMI 1325 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND</title>
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    <description>The case involved the taxability of the activity of development and sale of land under GST. One member ruled that the sale of developed plots is non-taxable under GST as it falls under Entry No. 5 of Schedule III, considering the development activities as ancillary. However, another member opined that the sale of developed plots constitutes a supply of service and should be taxable under GST. Due to the conflicting opinions, the matter was referred to the Appellate Authority for Advance Ruling for a final decision on the taxability and classification of the activity.</description>
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      <description>The case involved the taxability of the activity of development and sale of land under GST. One member ruled that the sale of developed plots is non-taxable under GST as it falls under Entry No. 5 of Schedule III, considering the development activities as ancillary. However, another member opined that the sale of developed plots constitutes a supply of service and should be taxable under GST. Due to the conflicting opinions, the matter was referred to the Appellate Authority for Advance Ruling for a final decision on the taxability and classification of the activity.</description>
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