https://www.taxtmi.com/caselaws?id=434414 Sale of developed sites remains outside GST where the landowner carries out development works mandated by planning law before transfer, because the buyer pays for title in the plot and not for a separate development service. The development infrastructure vests with the local or planning authority and is not transferred to the purchaser, so the transaction continues to be treated as sale of land under Schedule III. Advances received towards such site sales are also not taxable on this footing. Services procured from third parties for development may be taxable in the hands of the owner, but that does not convert the land sale into a taxable supply. en-us Tue, 14 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434414 Sale of developed sites remains outside GST where the landowner carries out development works mandated by planning law before transfer, because the buyer pays for title in the plot and not for a separate development service. The development infrastructure vests with the local or planning authority and is not transferred to the purchaser, so the transaction continues to be treated as sale of land under Schedule III. Advances received towards such site sales are also not taxable on this footing. Services procured from third parties for development may be taxable in the hands of the owner, but that does not convert the land sale into a taxable supply. Case-Laws GST Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434414