Gst on purchase of vacant land

Not over outright purchase, bur over lease deed.....

Dear Sir,

THanks a lot for the reply. It will be helpful if you can explain the same in bit details

There is no GST applicable over outright purchase of land & buildings.

But here, land is supplied by lease of certain time period, i.e. over rent. So, GST will be applicable over the rent/lease.

What about ITC of GST paid on Fees given to state development authority?