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Gst dealer don't want to pay tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 August 2018 Dear all,
please clarify my doubt
Mr X is builder and he has GST licence, paying taxes and filing GST returns

Mr X has taken land from others(with development agreement) and constructed Flats with out any advance & he sold after getting of certificate of Ready to occupay

my doubt
here he did not take any advance so is he needed to collect GST?
here land is not belongs to Mr X so he is needed to collect GST?

please clarify
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 August 2018 Land is not belongs to Mr X so he is needed to collect GST.
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