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Partnership firm plots and land selling

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28 December 2018 Dear Experts a person have own land around 3acre he divided and developed plot wise, now he selling those plots each 30x40. and this firm registered with partnership. My question is whether they need to apply for GST registration.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
29 December 2018 GST not applicable on selling of plots. No need of GST registration.
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