Shree Dipesh Anilkumar Naik ., In re

Date: May 19, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

GST is applicable on the sale of developed plot as it is tantamount to rendering of service

Summary

Ques. 1:  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, Electricity line, Land levelling…

The applicant has submitted that he is having a vacant land outside the municipal area of town on which he has some proposed business activity. The applicant is having all the necessary approvals for the proposed project from the Plan Passing Authority (i.e. Jilla Panchayat). 2. The applicant has further submitted that as per the Plan Passing Authority, the seller of land is required to develop th…

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