Employee
87 Points
Posted on 28 December 2022
Land developer is liable to pay GST because he has provided Works Contract Services (development services) to land owner and received developed land as consideration.
Landlord is not liable to pay GST on sale of developed plots as sale o land is neither a supply of goods nor supply of services.
As per Sl no. (5) of Schedule III of the Central Goods and Services Tax Act, 2017, 'sale of land' is neither a supply of goods nor a supply of services, therefore, sale of land does not attract GST