Bhopal Smart City Development Corporation Ltd ., In re

In respect of Question – I regarding applicability of GST on sale of developed land (the applicant has declared that no completion certificate is required for the project) , it is ruled that the sale of developed land, by the applicant as per the facts provided by him where the development work is limited to providing common amenities ( common drainage, water line, electricity line, land levelling, road and street light) and no development work will be done by the applicant after the sale of the developed land and if no advance from the customer for undertaking development activities is taken then it does not constitute a supply within the meaning of Section 7 of the GST Laws and therefore GST is not applicable on such sale.