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TMI Blog2020 (4) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... licant M/s. Satyaja Infratech is engaged in purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under name of "Bliss Homes" with following basic facilities: (i) compound wall (ii) Main entry gate (iii) Internal plot separation walls (iv) Internal roads of RCC and Paver Block (v) Plantation surrounding plots (vi) Common plot d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat would be the rate of tax to be charged to the client in the given matter. 1. Whether the activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under name of "Bliss Homes" with basic facilities prescribed is liable to GST or not ? 2. If the same is liable for GST then under which category of supply it will fall and what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing details are mentioned: "5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building" Clause (b) of paragraph 5 of Schedule II says as follows (b) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "construction" includes additions, alterations, replacements or remodelling of any existing civil structure; ...... 5). We have considered the submissions made by the applicant in their application for advance ruling. 6). The issue involved in this case is regarding appropriate rate of Goods and Services Tax applicable on the services provided by the applicant. 7). Following para in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . mtrs i.e. 164.3 s. yards developed on the schedule 'A' property." 8. In view of the foregoing, we rule as under - R U L I N G 1. The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of "Bliss Homes" with the basic facility is liable to GST. 2. The activities of applicant will fall under the claus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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