GST on Plot Sale

hello experts, 

One of my clients have business of hotel and he also  shown  a land purchase as closing stock now he sale that plot so in gstr1 we want to show it as sale and what hsn code should use because not any specify HSN available for land sale 

Replies (2)
Quick Summary
Sale of land is outside GST as per Schedule III and is neither goods nor services. Hence, no GST is applicable and no HSN code is required. Such transactions are not reported as taxable supplies in GSTR 1.

No HSN code for land as land sell is out of GST ambit. No GST over land.

Sale of land is neither goods nor serives which has been covered in Schedule 3.

 

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