Case LawGUJ/GAAR/R/2020/11
Shree Dipesh Anilkumar Naik ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 19, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
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…
Judgement
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…