https://www.taxtmi.com/caselaws?id=437902 AAR Karnataka ruled on GST applicability for plot sales with bundled charges. Plot area consideration falls under Schedule III entry 5, exempt from GST as neither goods nor services supply. Basic infrastructure development charges are integral to plot value and not separately taxable as they become part of plot consideration. Common amenities and facilities charges constitute taxable services as buyers receive only access rights without title transfer, forming separate supply under Section 7(1) CGST Act. Corpus fund treatment depends on whether future expenses are known at collection time. en-us Wed, 26 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437902 AAR Karnataka ruled on GST applicability for plot sales with bundled charges. Plot area consideration falls under Schedule III entry 5, exempt from GST as neither goods nor services supply. Basic infrastructure development charges are integral to plot value and not separately taxable as they become part of plot consideration. Common amenities and facilities charges constitute taxable services as buyers receive only access rights without title transfer, forming separate supply under Section 7(1) CGST Act. Corpus fund treatment depends on whether future expenses are known at collection time. Case-Laws GST Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437902