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GSTT ON SALE OF DEVELOPED SITES

This query is : Resolved 

11 May 2022 cliet is engaaged in selling sites developed on his own lannd. Thee sites are sold after converrsion of laand annd wwith amenties like roads, drains, etc., Whether sale oof such sites attracts GST, if so whether on cost of such amenities.

Kindly clarify

11 May 2022 Gujarat AAR has held it to be taxable and liable to GST. However, the majority of professionals are of the view that since it is a sale of immovable property, it is out of the ambit of GST.



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