Applicability of GST on Land Development


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The applicability of GST on land development hinges on whether separate charges beyond the land's value are levied. While GST is not charged on the sale of land itself, any additional fees for development, such as for road construction, will be subject to GST. If development charges are not itemised separately and are included within the land's Jantri value, GST is generally not applicable to the land sale.

15 June 2024 Whether GST is applicable on sale of developed Land?

15 June 2024 Yes, over development charges.

15 June 2024 Roads are made and sold only land at Jantri value and not collected development charges separately. whether GST is applicable on this?

15 June 2024 Roads are made and sold only land at Jantri value and not collected development charges separately. whether GST is applicable on this?

15 June 2024 No. Not over piece of land.

16 June 2024 There is no GST on sale of land. However if there is any other charges except for land then there will be GST on that component.


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