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    <title>GST on Layout</title>
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    <description>A GST Council press release states that sale of land after basic development (leveling, drainage) is not subject to GST, but the press release has no statutory force; formal relief requires a government exemption notification or circular, which will operate only as worded and is generally prospective unless expressly made retrospective. The press release may be used defensively but is less authoritative than an official circular, and the precise scope of permissible development works remains uncertain.</description>
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      <description>A GST Council press release states that sale of land after basic development (leveling, drainage) is not subject to GST, but the press release has no statutory force; formal relief requires a government exemption notification or circular, which will operate only as worded and is generally prospective unless expressly made retrospective. The press release may be used defensively but is less authoritative than an official circular, and the precise scope of permissible development works remains uncertain.</description>
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