Purchase, sale of land with infrastructure attracts GST: Madhya Pradesh authority

Purchase or allotment and sale of land after the start of development activities will attract Goods and Services Tax (GST), the Madhya Pradesh Appellate Authority for Advance Ruling has said. The authority has clarified that provision of amenities like drainage, electricity, water, roads and street lights will amount to development activities. “What is interesting is that, recently, the GST Counci…