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%.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
