https://www.taxtmi.com/caselaws?id=448101 The Odisha AAR ruled that an applicant's activities involving land development and duplex construction constitute taxable services under GST. Despite the applicant's contention that land sales are exempt under Schedule III, the AAR found that development was undertaken at buyers' behest as part of construction services, not merely incidental to land sale. The applicant was held liable for 5% GST on full consideration (7.5% after deducting one-third land cost) and denied input tax credit eligibility. The AAR distinguished cited precedents as having different factual circumstances. en-us Tue, 12 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448101 The Odisha AAR ruled that an applicant's activities involving land development and duplex construction constitute taxable services under GST. Despite the applicant's contention that land sales are exempt under Schedule III, the AAR found that development was undertaken at buyers' behest as part of construction services, not merely incidental to land sale. The applicant was held liable for 5% GST on full consideration (7.5% after deducting one-third land cost) and denied input tax credit eligibility. The AAR distinguished cited precedents as having different factual circumstances. Case-Laws GST Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448101