https://www.taxtmi.com/caselaws?id=444564 AAR Telangana ruled on GST applicability for plot development activities. The authority held that sale of developed plots remains exempt under Schedule III of CGST Act as it constitutes sale of land regardless of development undertaken. Development services provided to landowners attract 9% CGST and 9% SGST under works contract provisions. Transfer of development rights by landowners to developers is taxable under reverse charge mechanism at 9% CGST and 9% SGST, with liability falling on the promoter/developer as per Notification 13/2017 amended by Notification 5/2019. en-us Sat, 30 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444564 AAR Telangana ruled on GST applicability for plot development activities. The authority held that sale of developed plots remains exempt under Schedule III of CGST Act as it constitutes sale of land regardless of development undertaken. Development services provided to landowners attract 9% CGST and 9% SGST under works contract provisions. Transfer of development rights by landowners to developers is taxable under reverse charge mechanism at 9% CGST and 9% SGST, with liability falling on the promoter/developer as per Notification 13/2017 amended by Notification 5/2019. Case-Laws GST Sat, 30 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444564