GST applicability on JDA related land development from agricultural land to plotted residential land

In the above case there is no construction. The developer will get necessary permissions from municipal authorities and convert the agricultural land tnto residential and commercial plots with property roads etc.   Is the GST applicable ?

JDA and post JDA transactions will primarily involve:-

1. Transfer of rights by owner to builder for development of land
2. Supply of services by builder to owner in terms of development or construction services.
3. Sale of land ultimately developed by owner/ builder

There are specific circulars dealing with Joint Development Agreement for construction under JDA.  Check up if they also apply to JDA for development and plotting of land. I believe they should.