Abhishek Darak ., In re
Date: October 22, 2020
Subject Matter
Ruling cannot be given as members have different views on the taxability of "sale of developed land/plot"
Summary
Q. Whether the activity of development and sale of land is taxable under GST? A. Member (Amit Gupta): Since the sale of developed plot does not constitute supply of goods or services, there is no question of tax (CGST/SGST) on the sale of land. All o…
1 This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by Shri Abhishek Darak, House No-1, Plot No.- 293, Ward 10-A, Near Gurukul Gandhiham, Kutch, Gujarat (here in after referred to as ‘the applicant’) is not registered with the GSTN and seeking advance ruling on the following…