Gst on developed plots

Yes since he is doing construction he is liable to collect GST from customers and discharge it to Govt. However, if he is selling the constructed building after receiving Completion certificate, then he cannot collect GST from customers.

Sir, i said the client develops the land and sell as land only. There will be no construction. He purchases piece of land and carryout the plotting by laying roads, drainage systems etc and sell as open land only. When land is purchased by executing a sale deed, developed and sold as open plot there is no GST.

my question is,

When land is purchased by executing a SALE CUM GPA, developed and sold as open plot then in such a case what is the effect of GST on such transaction? Here client is purchasing land by executing SALE CUM GPA document but not SALE DEED.

Pl advise

1)Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- 
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;

2)Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and ServicesTax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - 

(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.

Tell me whether the above 2 paragraphs is applicable in your case ?

No sir. the above cases are not applicable.

My case is purely development of open land.

Yes you are developing by constructing road and drainage system. So you are giving construction service. My question is to whom are you giving the service--Govt. organisation or non-goverment organisation.