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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Levy of GST - sale of developed plot of land - The activity of ...

GST

July 9, 2022

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

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