https://www.taxtmi.com/caselaws?id=432339 AAR Gujarat dismissed an advance ruling application regarding GST classification and rate for land/industrial plot sales due to lack of maintainability. The applicant failed to specify whether they would sell land as-is or develop individual plots with facilities, which constitute distinct activities under GST law with different tax implications. The authority noted that GST exemption applies only to exclusive transfer of land title/ownership without development. Without clear documentation of proposed activities, permitted uses, amenities, or construction plans, the application lacked sufficient specificity and was deemed non-maintainable. en-us Fri, 30 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432339 AAR Gujarat dismissed an advance ruling application regarding GST classification and rate for land/industrial plot sales due to lack of maintainability. The applicant failed to specify whether they would sell land as-is or develop individual plots with facilities, which constitute distinct activities under GST law with different tax implications. The authority noted that GST exemption applies only to exclusive transfer of land title/ownership without development. Without clear documentation of proposed activities, permitted uses, amenities, or construction plans, the application lacked sufficient specificity and was deemed non-maintainable. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432339