TMI Blog2020 (6) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... and as well as the cost of common amenities, Drainage line, Water line, Electricity line, Land levelling charges, etc. on a proportionate basis - Schedule II of the CGST Act, 2017 pertains to activities or transactions to be treated as Supply of goods or supply of services . As per clause 5(b) of the Schedule-II of the CGST Act, 2017, construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer is a Supply of service and, hence, is liable to the Goods and Services Tax (GST). The activity of the sale of developed plots would be covered under the clause construction of a complex intended for sale to a buyer . Thus, the said activity is covered under construction s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant? 5. At the time of personal hearing, the Authorised Representative of the applicant reiterated the facts as stated in the Application and as mentioned herein above. DISCUSSION FINDINGS: 6. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing. 7. In this case, a moot point is to be decided as to whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary plan approval from the Development Authority, get all other permission required to take up, commence and complete what would be the layout, comprised of individual sites. In the activity of plot development, the following are done-levelling the land, construction of boundary wall, construction of roads, laying of underground cables and water pipelines, laying of underground sewerage lines with sewer treatments plant, development of landscaped gardens, drainage system, water harvesting system, demarcation of individual plots, construction of overhead tanks, other infrastructure works. Further common amenities like garden, community hall, etc. are also offered in some schemes. Sale of such sites is done to end customers who may constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities or transactions to be treated as Supply of goods or supply of services . As per clause 5(b) of the Schedule-II of the CGST Act, 2017 , construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer is a Supply of service and, hence, is liable to the Goods and Services Tax (GST). 14. We find that the activity of the sale of developed plots would be covered under the clause construction of a complex intended for sale to a buyer . Thus, the said activity is covered under construction services and GST is payable on the sale of developed plots in terms of CGST Act / Rules and relevant Notification issued time to time. 15. In light of the foregoing, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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