Gst on land development and then selling without any const

No GST over registration of land, be developed or otherwise........

But if development charges levied separately........ GST at 18% can be levied with ITC benefit.

SIR ONE MORE THING IF THERE IS A COMMON COP PROVIDED TO THE LAND HOLDERS BY THE DEVELOPER BUT NO DEVELPOMENT CHARGES LEVIED SEPERATELY.

WHAT WOULD BE THE POSITION

THANKS IN ANTICIPATION

Simply check.......... what you are getting payment for.............

If only land value........... No GST over it............ but any other supply (alongwith land) as per GST act, GST will be applicable........

if develpor after purchasing land carry out devepoment work like construction of road , drainge , electrification work , contruction of boundry wall ,main gate , garding in such land and sale the land in small size then these work certainly come the purview of civil structure so as to become part of schedule II ITEM 5 (b)  as nature of service. if any considartion is received before completion of civil work provision gst will be applicable like a building  constructed  intended for sale .