GST Applies to Sale of Developed Plots Classified as Construction Service Under CGST Act and Rules.

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Full Text of the Document

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....Levy of GST - sale of developed plot of land - The activity of the sale of developed land is covered under 'construction of a complex intended for sale to a buyer' and is thus covered under 'construction services' and GST is payable on the sale of such developed land in terms of CGST Act / Rules and relevant Notification issued from time to time. - AAAR....