2022 (11) TMI 1183

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.... - -<br>GST<br>HON&#39;BLE SHRI JUSTICE SHEEL NAGU & HON&#39;BLE SHRI JUSTICE PRAKASH CHANDRA GUPTA PETITIONERS (BY SHRI ATUL ANAND AWASTHY, SENIOR ADVOCATE WITH SHRI AMIT KHATRI & SHRI ABHAY TIWARI, ADVOCATES) RESPONDENTS (BY SHRI HIMANSHU KHEMUKA, ADVOCATE & SHRI GAUTAM PRASAD, ADVOCATE.) ORDER JUSTICE SHEEL NAGU Challenge in this petition filed under Article 226 of the Constituti....

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....1) Representation has been received requesting for clarification regarding applicability of GST on sale of land after levelling, laying down of drainage lines etc. (14.2) As per Sl. No. (5) of Schedule III of the Central Goods and Services Tax Act, 2017, sale of land is neither a supply of goods nor a supply of services, therefore, sale of land does not attract GST. (14.3) Land m....

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.... GST deserves to be levied in given facts and circumstances or not. 4. Accordingly, this petition is disposed of with direction to the Bhopal Development Authority to reconsider the question of levy of GST on the sale of developed plots to the petitioners in the light of aforesaid circular dated 03.08.2022 issued by Government of India, Ministry of Finance, Department of Revenue. 5. It is cl....