Any applicability of gst who only developed land as plots.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 June 2018 Dear Experts, GST applicability on land developers. Person, who purchases land and he develops the land with an infrastructure such as drainage system, roads and plantation of plants as per the instructions given. After this development of the land, he will not do any building constructions and all. He sales only developed land as plots. As Land is the exempted from gst, is he required to get gst registration, if so, will he eligible for ITC on the material purchased on land development, as land is the exempted from land ? What is the provisions/rules under gst, applicable to this kind of business ?
If above project advance receipts from customer(buyer) gst applicable or not?