https://www.taxtmi.com/caselaws?id=424856 Sale of a developed plot, where drainage, water supply, electricity, levelling, roads and street lighting have been provided, was treated as more than a bare transfer of land and therefore as a taxable supply of services under GST. The development works were held to materially change the land's character, usability and value and to be integrally connected with proposed construction, bringing the transaction within paragraph 5(b) of Schedule II. GST was then applied at the construction-services rate, and valuation was directed to follow paragraph 2 of Notification No. 11/2017-Central Tax (Rate), treating the land component as one third of the total amount charged. en-us Wed, 13 Apr 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424856 Sale of a developed plot, where drainage, water supply, electricity, levelling, roads and street lighting have been provided, was treated as more than a bare transfer of land and therefore as a taxable supply of services under GST. The development works were held to materially change the land's character, usability and value and to be integrally connected with proposed construction, bringing the transaction within paragraph 5(b) of Schedule II. GST was then applied at the construction-services rate, and valuation was directed to follow paragraph 2 of Notification No. 11/2017-Central Tax (Rate), treating the land component as one third of the total amount charged. Case-Laws GST Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424856