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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Levy of GST - sale of plot of land for which, as per the ...

GST

June 19, 2020

Levy of GST - 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, Electricity line, Land levelling etc. - 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

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