GST on land ti sites

This discussion explores the Goods and Services Tax (GST) implications for a client selling land developed into sites. The client received advances from buyers, invested them in development, and then sold the sites. A key question is whether GST applies to these transactions, especially considering the distinction between selling land and developed sites. The response suggests that typically no GST is applicable on the sale of land itself, referencing Schedule III of the GST Act. However, it notes a Karnataka AAR ruling indicating GST might be applicable if development charges are paid.