Sale of land with electricity poles, drainage line not to attract GST, says Goa AAR

The ruling is contrary to the Gujarat AAR verdict Selling plots with electric poles, drainage lines and approach roads will be simply selling of land and thus not attract Goods & Services Tax (GST), Goa Authority for Advance Ruling has said. This is contrary to a ruling by Gujarat AAR. “Land is excluded in entirety and in all circumstances whereas building is includable within the scope of sup…