https://www.taxtmi.com/caselaws?id=773120 The Authority for Advance Ruling, Tamil Nadu ruled that a builder-promoter's claim to exclude the entire composite value of undivided share of land (UDS) and built-up area as "sale of land" under Item No. 5 of Schedule III of CGST/TNGST Act was rejected. The AAR held that GST is applicable on the transaction value after deducting land value for composite contracts where land and construction costs cannot be bifurcated. The builder's activity falls under taxable construction services, and the execution of sale deed by landowner for UDS area including built-up area does not qualify for complete GST exemption as claimed. en-us Fri, 09 May 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773120 The Authority for Advance Ruling, Tamil Nadu ruled that a builder-promoter's claim to exclude the entire composite value of undivided share of land (UDS) and built-up area as "sale of land" under Item No. 5 of Schedule III of CGST/TNGST Act was rejected. The AAR held that GST is applicable on the transaction value after deducting land value for composite contracts where land and construction costs cannot be bifurcated. The builder's activity falls under taxable construction services, and the execution of sale deed by landowner for UDS area including built-up area does not qualify for complete GST exemption as claimed. Case-Laws GST Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773120