Confusion in Sec.17 (2) and (3)

Abinash Panda (80 Points)

20 June 2022  
Why sale of land is included in exempt supply in 17(3) even if it is out of scope of supply and what will be it's impact if a person is selling a taxable supply along with sell of land then how the ITC will be claimed ? Pls also give an example.