Gst on open plot sales with development

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pl suggested the gst applicable on open plot sales with developments, but yes what's is the rate if tax , or any notification...
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GST is applicable over development charges at 18% rate, but not over land/plot.

The sale of a plot is not subject to GST. However, if there is development or construction component may be subject to GST @ 18%.

Gst rate 18% on open plot Sales.

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