https://www.taxtmi.com/forum/issue?id=120205 Sale of developed plots is treated as "sale of land" under Schedule III, Entry 5 and therefore constitutes a non-taxable supply for GST purposes; Section 23 of the CGST Act excludes persons engaged exclusively in non-taxable or wholly exempt supplies from mandatory registration, so an exclusive plot seller whose receipts derive from such land sales is not required to register for GST. Relevant advance ruling and subsequent case authority have been invoked to support this classification and the consequent absence of GST liability. en-us Thu, 03 Jul 2025 09:36:01 +0530 Sun, 06 Jul 2025 06:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120205 Sale of developed plots is treated as "sale of land" under Schedule III, Entry 5 and therefore constitutes a non-taxable supply for GST purposes; Section 23 of the CGST Act excludes persons engaged exclusively in non-taxable or wholly exempt supplies from mandatory registration, so an exclusive plot seller whose receipts derive from such land sales is not required to register for GST. Relevant advance ruling and subsequent case authority have been invoked to support this classification and the consequent absence of GST liability. Discussion-Forum GST Thu, 03 Jul 2025 09:36:01 +0530 https://www.taxtmi.com/forum/issue?id=120205