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HSN code for sales of land

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(Querist)
31 July 2021 We have a clarification on sale of Land in GST, what is HSN code for sale of Land and where we can shown sale of land in GSTR1.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
31 July 2021 Sale of land is outside the purview of GST hence such sale need not be shown in GSTR 1.

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