GST on Sale of developed plots??

GST is applicable on development charges, when charged separately.

GST is also applicable on joint development venture.

Circular No. 177 09  2022-TRU dated 03 August 2022:

The CBIC issued clarifications regarding the applicable GST rates and exemptions on certain services. These are as under:

1. Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01 July 2017 to 05 Oct 2021: Due to ambiguity in GST rates on supply of ice cream by ice cream parlors, GST charged @ 5% without ITC on the same during the period  shall be regularized to avoid unnecessary litigation.
2. Taxability of application fees charged by universities: Application fee charged from prospective students for entrance or for issuance of eligibility certificate for admission or issuance of migration certificate by educational institutions to the leaving or ex-students universities should be made exempt from GST.
3. Exemption in relation to storage of warehousing of ginned or baled fibre: Ginned or baled fibre is covered in entry 24B of notification No. 12 2017- Central Tax (Rate) dated 28 June 2017 in the category of raw vegetable fibres such as cotton. The exemption under this entry has been withdrawn w.e.f. 18 July 2022.
4. Exemption in relation to transit cargo to and from Nepal & Bhutan: Services associated with transit cargo covers both to and from Nepal and Bhutan are covered by exemption under Entry 9B of notification No. 12 2017-CT(R) dated 28 July 2017. It is clarified that movement of empty containers from Nepal and Bhutan, after delivery of goods there, is a service associated with the transit cargo to Nepal and Bhutan and is therefore covered by the exemption.
5. Taxability of sanitation and conservancy services supplied to Army and other Central and State Government departments: It is clarified that if such services are procured by Indian Army or any other Government Ministry/Department which does not perform any functions listed in the 11th and 12th Schedule, in the manner as a local authority does for the general public, the same are not eligible for exemption under Sl. No. 3 and 3A of Notification 12 2017- Central Tax (Rate).
6. Taxability in relation to space for advertisement: Activity of selling of space for advertisement in souvenirs published in the form of books is eligible for concessional GST at 5%.
7. Taxability of transport of minerals from mining pit head to railway siding, beneficiation plant etc., by vehicles deployed with driver for a specific duration of time: It is clarified that such renting of trucks and other freight vehicles with driver for a period of time is a service of renting of transport vehicles with operator falling under Heading 99 66 and not service of transportation of goods by road. Therefore, not eligible for exemption under Sl. No. 18 and attract GST at rate of 12% w.e.f. 18 July 2022 on such rental services of goods carriages where cost of fuel is inclusive in consideration.
8. Taxability of preferential location charges (PLC): Location charges or preferential location charges (PLC) are a part of consideration charged for long term lease of land and shall get the same treatment under GST and thus eligible for exemption.
9. Taxability of services of guest anchors: Services provided by the guest anchors to TV channels in lieu of honorarium attract GST.
10. Taxability of additional fee in relation to toll charges: Additional fee collected in the form of higher toll charges from vehicles not having Fastag is essentially payment of toll for allowing access to roads or bridges to such vehicles and shall be given the same tax treatment as given to toll charges.
11. Taxability of services in the form of ART/IVF: Services in form of Assisted Reproductive Technology (ART)/ In vitro fertilization (IVF) are covered under the definition of health care services for the purpose of exemption under GST.
12. Taxability of sale of land: Sale of Land after levelling, laying down of drainage lines etc. is sale of land covered under Schedule III of the CGST Act, 2017 and does not attract GST. However, any service provided for development of land, like levelling, laying of drainage lines (as may be received by developers) shall attract GST at applicable rate for such services.
13. Taxability of Renting of motor vehicles to a body corporate: Renting of any motor vehicle to body corporate for transportation of employees etc. for a period of time is taxable in the hands of body corporate under Reverse charge mechanism (RCM). However, where body corporate avails the passenger transport service for specific journeys or voyages and does not take vehicle on rent for any particular period of time, the service would fall under Heading 9964 and not taxable in the hands of body corporate under RCM.
14. Taxability of hiring of vehicles by firms for transportation of their employees: The Exemption under S. No. 15(b) exempts engagement of non-air conditioned contract carriages by firms for transportation of their employees to and from work. It is clarified that the said exemption would apply to passenger transportation services by non-air conditioned contract carriages falling under Heading 99 64 where according to explanatory notes transportation takes place over pre-determined route on a pre-determined schedule. The exemption shall not be applicable where contract carriage is hired for a period of time, during which the contract carriage is at the disposal of the service recipient and the recipient is thus free to decide the manner of usage (route and schedule) subject to conditions of agreement entered into with the service provider.
15. Taxability of service of construction, supply, installation and commissioning of dairy plant on turn-key basis:  Composite supply of works contract service for construction, installation and commissioning of a dairy plant were eligible for concessional rate of 12% GST under S.No. 3(v)(f) of notification No. 11 2017 Central Tax (Rate) prior to 18 July 2022. However, w.e.f. 18 July 2022, such works contract services would attract GST at the rate of 18% (vide notification No. 03/ 2022- Central Tax (Rate)).
16. Taxability of tickets of private ferry used for passenger transportation: Tickets purchased for transportation from one point to another irrespective of whether the ferry is owned or operated by a private sector enterprise or by a PSU/government would be exempted from GST. Further, the expression ‘public transport’ used in the exemption entry at Sl No. 17(d) of notification No.12 2017- CT(R), which exempts transport of passengers by public transport other than predominantly for tourism purpose, in a vessel between places located in India, means that such transport should be open to public for point-to-point transport [e.g., such transport in Andaman and Nicobar Islands]

Circular No. 177 09  2022-TRU dated 03 August 2022:

The CBIC issued clarifications regarding the applicable GST rates and exemptions on certain services. These are as under:

1. Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01 July 2017 to 05 Oct 2021: Due to ambiguity in GST rates on supply of ice cream by ice cream parlors, GST charged @ 5% without ITC on the same during the period  shall be regularized to avoid unnecessary litigation.
2. Taxability of application fees charged by universities: Application fee charged from prospective students for entrance or for issuance of eligibility certificate for admission or issuance of migration certificate by educational institutions to the leaving or ex-students universities should be made exempt from GST.
3. Exemption in relation to storage of warehousing of ginned or baled fibre: Ginned or baled fibre is covered in entry 24B of notification No. 12 2017- Central Tax (Rate) dated 28 June 2017 in the category of raw vegetable fibres such as cotton. The exemption under this entry has been withdrawn w.e.f. 18 July 2022.
4. Exemption in relation to transit cargo to and from Nepal & Bhutan: Services associated with transit cargo covers both to and from Nepal and Bhutan are covered by exemption under Entry 9B of notification No. 12 2017-CT(R) dated 28 July 2017. It is clarified that movement of empty containers from Nepal and Bhutan, after delivery of goods there, is a service associated with the transit cargo to Nepal and Bhutan and is therefore covered by the exemption.
5. Taxability of sanitation and conservancy services supplied to Army and other Central and State Government departments: It is clarified that if such services are procured by Indian Army or any other Government Ministry/Department which does not perform any functions listed in the 11th and 12th Schedule, in the manner as a local authority does for the general public, the same are not eligible for exemption under Sl. No. 3 and 3A of Notification 12 2017- Central Tax (Rate).
6. Taxability in relation to space for advertisement: Activity of selling of space for advertisement in souvenirs published in the form of books is eligible for concessional GST at 5%.
7. Taxability of transport of minerals from mining pit head to railway siding, beneficiation plant etc., by vehicles deployed with driver for a specific duration of time: It is clarified that such renting of trucks and other freight vehicles with driver for a period of time is a service of renting of transport vehicles with operator falling under Heading 99 66 and not service of transportation of goods by road. Therefore, not eligible for exemption under Sl. No. 18 and attract GST at rate of 12% w.e.f. 18 July 2022 on such rental services of goods carriages where cost of fuel is inclusive in consideration.
8. Taxability of preferential location charges (PLC): Location charges or preferential location charges (PLC) are a part of consideration charged for long term lease of land and shall get the same treatment under GST and thus eligible for exemption.
9. Taxability of services of guest anchors: Services provided by the guest anchors to TV channels in lieu of honorarium attract GST.
10. Taxability of additional fee in relation to toll charges: Additional fee collected in the form of higher toll charges from vehicles not having Fastag is essentially payment of toll for allowing access to roads or bridges to such vehicles and shall be given the same tax treatment as given to toll charges.
11. Taxability of services in the form of ART/IVF: Services in form of Assisted Reproductive Technology (ART)/ In vitro fertilization (IVF) are covered under the definition of health care services for the purpose of exemption under GST.
12. Taxability of sale of land: Sale of Land after levelling, laying down of drainage lines etc. is sale of land covered under Schedule III of the CGST Act, 2017 and does not attract GST. However, any service provided for development of land, like levelling, laying of drainage lines (as may be received by developers) shall attract GST at applicable rate for such services.
13. Taxability of Renting of motor vehicles to a body corporate: Renting of any motor vehicle to body corporate for transportation of employees etc. for a period of time is taxable in the hands of body corporate under Reverse charge mechanism (RCM). However, where body corporate avails the passenger transport service for specific journeys or voyages and does not take vehicle on rent for any particular period of time, the service would fall under Heading 9964 and not taxable in the hands of body corporate under RCM.
14. Taxability of hiring of vehicles by firms for transportation of their employees: The Exemption under S. No. 15(b) exempts engagement of non-air conditioned contract carriages by firms for transportation of their employees to and from work. It is clarified that the said exemption would apply to passenger transportation services by non-air conditioned contract carriages falling under Heading 99 64 where according to explanatory notes transportation takes place over pre-determined route on a pre-determined schedule. The exemption shall not be applicable where contract carriage is hired for a period of time, during which the contract carriage is at the disposal of the service recipient and the recipient is thus free to decide the manner of usage (route and schedule) subject to conditions of agreement entered into with the service provider.
15. Taxability of service of construction, supply, installation and commissioning of dairy plant on turn-key basis:  Composite supply of works contract service for construction, installation and commissioning of a dairy plant were eligible for concessional rate of 12% GST under S.No. 3(v)(f) of notification No. 11 2017 Central Tax (Rate) prior to 18 July 2022. However, w.e.f. 18 July 2022, such works contract services would attract GST at the rate of 18% (vide notification No. 03/ 2022- Central Tax (Rate)).
16. Taxability of tickets of private ferry used for passenger transportation: Tickets purchased for transportation from one point to another irrespective of whether the ferry is owned or operated by a private sector enterprise or by a PSU/government would be exempted from GST. Further, the expression ‘public transport’ used in the exemption entry at Sl No. 17(d) of notification No.12 2017- CT(R), which exempts transport of passengers by public transport other than predominantly for tourism purpose, in a vessel between places located in India, means that such transport should be open to public for point-to-point transport [e.g., such transport in Andaman and Nicobar Islands]

Circular No. 177 09  2022-TRU dated 03 August 2022:

The CBIC issued clarifications regarding the applicable GST rates and exemptions on certain services. These are as under:

1. Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01 July 2017 to 05 Oct 2021: Due to ambiguity in GST rates on supply of ice cream by ice cream parlors, GST charged @ 5% without ITC on the same during the period  shall be regularized to avoid unnecessary litigation.
2. Taxability of application fees charged by universities: Application fee charged from prospective students for entrance or for issuance of eligibility certificate for admission or issuance of migration certificate by educational institutions to the leaving or ex-students universities should be made exempt from GST.
3. Exemption in relation to storage of warehousing of ginned or baled fibre: Ginned or baled fibre is covered in entry 24B of notification No. 12 2017- Central Tax (Rate) dated 28 June 2017 in the category of raw vegetable fibres such as cotton. The exemption under this entry has been withdrawn w.e.f. 18 July 2022.
4. Exemption in relation to transit cargo to and from Nepal & Bhutan: Services associated with transit cargo covers both to and from Nepal and Bhutan are covered by exemption under Entry 9B of notification No. 12 2017-CT(R) dated 28 July 2017. It is clarified that movement of empty containers from Nepal and Bhutan, after delivery of goods there, is a service associated with the transit cargo to Nepal and Bhutan and is therefore covered by the exemption.
5. Taxability of sanitation and conservancy services supplied to Army and other Central and State Government departments: It is clarified that if such services are procured by Indian Army or any other Government Ministry/Department which does not perform any functions listed in the 11th and 12th Schedule, in the manner as a local authority does for the general public, the same are not eligible for exemption under Sl. No. 3 and 3A of Notification 12 2017- Central Tax (Rate).
6. Taxability in relation to space for advertisement: Activity of selling of space for advertisement in souvenirs published in the form of books is eligible for concessional GST at 5%.
7. Taxability of transport of minerals from mining pit head to railway siding, beneficiation plant etc., by vehicles deployed with driver for a specific duration of time: It is clarified that such renting of trucks and other freight vehicles with driver for a period of time is a service of renting of transport vehicles with operator falling under Heading 99 66 and not service of transportation of goods by road. Therefore, not eligible for exemption under Sl. No. 18 and attract GST at rate of 12% w.e.f. 18 July 2022 on such rental services of goods carriages where cost of fuel is inclusive in consideration.
8. Taxability of preferential location charges (PLC): Location charges or preferential location charges (PLC) are a part of consideration charged for long term lease of land and shall get the same treatment under GST and thus eligible for exemption.
9. Taxability of services of guest anchors: Services provided by the guest anchors to TV channels in lieu of honorarium attract GST.
10. Taxability of additional fee in relation to toll charges: Additional fee collected in the form of higher toll charges from vehicles not having Fastag is essentially payment of toll for allowing access to roads or bridges to such vehicles and shall be given the same tax treatment as given to toll charges.
11. Taxability of services in the form of ART/IVF: Services in form of Assisted Reproductive Technology (ART)/ In vitro fertilization (IVF) are covered under the definition of health care services for the purpose of exemption under GST.
12. Taxability of sale of land: Sale of Land after levelling, laying down of drainage lines etc. is sale of land covered under Schedule III of the CGST Act, 2017 and does not attract GST. However, any service provided for development of land, like levelling, laying of drainage lines (as may be received by developers) shall attract GST at applicable rate for such services.
13. Taxability of Renting of motor vehicles to a body corporate: Renting of any motor vehicle to body corporate for transportation of employees etc. for a period of time is taxable in the hands of body corporate under Reverse charge mechanism (RCM). However, where body corporate avails the passenger transport service for specific journeys or voyages and does not take vehicle on rent for any particular period of time, the service would fall under Heading 9964 and not taxable in the hands of body corporate under RCM.
14. Taxability of hiring of vehicles by firms for transportation of their employees: The Exemption under S. No. 15(b) exempts engagement of non-air conditioned contract carriages by firms for transportation of their employees to and from work. It is clarified that the said exemption would apply to passenger transportation services by non-air conditioned contract carriages falling under Heading 99 64 where according to explanatory notes transportation takes place over pre-determined route on a pre-determined schedule. The exemption shall not be applicable where contract carriage is hired for a period of time, during which the contract carriage is at the disposal of the service recipient and the recipient is thus free to decide the manner of usage (route and schedule) subject to conditions of agreement entered into with the service provider.
15. Taxability of service of construction, supply, installation and commissioning of dairy plant on turn-key basis:  Composite supply of works contract service for construction, installation and commissioning of a dairy plant were eligible for concessional rate of 12% GST under S.No. 3(v)(f) of notification No. 11 2017 Central Tax (Rate) prior to 18 July 2022. However, w.e.f. 18 July 2022, such works contract services would attract GST at the rate of 18% (vide notification No. 03/ 2022- Central Tax (Rate)).
16. Taxability of tickets of private ferry used for passenger transportation: Tickets purchased for transportation from one point to another irrespective of whether the ferry is owned or operated by a private sector enterprise or by a PSU/government would be exempted from GST. Further, the expression ‘public transport’ used in the exemption entry at Sl No. 17(d) of notification No.12 2017- CT(R), which exempts transport of passengers by public transport other than predominantly for tourism purpose, in a vessel between places located in India, means that such transport should be open to public for point-to-point transport [e.g., such transport in Andaman and Nicobar Islands]

Circular No. 177 09  2022-TRU dated 03 August 2022:

The CBIC issued clarifications regarding the applicable GST rates and exemptions on certain services. These are as under:

1. Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01 July 2017 to 05 Oct 2021: Due to ambiguity in GST rates on supply of ice cream by ice cream parlors, GST charged @ 5% without ITC on the same during the period  shall be regularized to avoid unnecessary litigation.
2. Taxability of application fees charged by universities: Application fee charged from prospective students for entrance or for issuance of eligibility certificate for admission or issuance of migration certificate by educational institutions to the leaving or ex-students universities should be made exempt from GST.
3. Exemption in relation to storage of warehousing of ginned or baled fibre: Ginned or baled fibre is covered in entry 24B of notification No. 12 2017- Central Tax (Rate) dated 28 June 2017 in the category of raw vegetable fibres such as cotton. The exemption under this entry has been withdrawn w.e.f. 18 July 2022.
4. Exemption in relation to transit cargo to and from Nepal & Bhutan: Services associated with transit cargo covers both to and from Nepal and Bhutan are covered by exemption under Entry 9B of notification No. 12 2017-CT(R) dated 28 July 2017. It is clarified that movement of empty containers from Nepal and Bhutan, after delivery of goods there, is a service associated with the transit cargo to Nepal and Bhutan and is therefore covered by the exemption.
5. Taxability of sanitation and conservancy services supplied to Army and other Central and State Government departments: It is clarified that if such services are procured by Indian Army or any other Government Ministry/Department which does not perform any functions listed in the 11th and 12th Schedule, in the manner as a local authority does for the general public, the same are not eligible for exemption under Sl. No. 3 and 3A of Notification 12 2017- Central Tax (Rate).
6. Taxability in relation to space for advertisement: Activity of selling of space for advertisement in souvenirs published in the form of books is eligible for concessional GST at 5%.
7. Taxability of transport of minerals from mining pit head to railway siding, beneficiation plant etc., by vehicles deployed with driver for a specific duration of time: It is clarified that such renting of trucks and other freight vehicles with driver for a period of time is a service of renting of transport vehicles with operator falling under Heading 99 66 and not service of transportation of goods by road. Therefore, not eligible for exemption under Sl. No. 18 and attract GST at rate of 12% w.e.f. 18 July 2022 on such rental services of goods carriages where cost of fuel is inclusive in consideration.
8. Taxability of preferential location charges (PLC): Location charges or preferential location charges (PLC) are a part of consideration charged for long term lease of land and shall get the same treatment under GST and thus eligible for exemption.
9. Taxability of services of guest anchors: Services provided by the guest anchors to TV channels in lieu of honorarium attract GST.
10. Taxability of additional fee in relation to toll charges: Additional fee collected in the form of higher toll charges from vehicles not having Fastag is essentially payment of toll for allowing access to roads or bridges to such vehicles and shall be given the same tax treatment as given to toll charges.
11. Taxability of services in the form of ART/IVF: Services in form of Assisted Reproductive Technology (ART)/ In vitro fertilization (IVF) are covered under the definition of health care services for the purpose of exemption under GST.
12. Taxability of sale of land: Sale of Land after levelling, laying down of drainage lines etc. is sale of land covered under Schedule III of the CGST Act, 2017 and does not attract GST. However, any service provided for development of land, like levelling, laying of drainage lines (as may be received by developers) shall attract GST at applicable rate for such services.
13. Taxability of Renting of motor vehicles to a body corporate: Renting of any motor vehicle to body corporate for transportation of employees etc. for a period of time is taxable in the hands of body corporate under Reverse charge mechanism (RCM). However, where body corporate avails the passenger transport service for specific journeys or voyages and does not take vehicle on rent for any particular period of time, the service would fall under Heading 9964 and not taxable in the hands of body corporate under RCM.
14. Taxability of hiring of vehicles by firms for transportation of their employees: The Exemption under S. No. 15(b) exempts engagement of non-air conditioned contract carriages by firms for transportation of their employees to and from work. It is clarified that the said exemption would apply to passenger transportation services by non-air conditioned contract carriages falling under Heading 99 64 where according to explanatory notes transportation takes place over pre-determined route on a pre-determined schedule. The exemption shall not be applicable where contract carriage is hired for a period of time, during which the contract carriage is at the disposal of the service recipient and the recipient is thus free to decide the manner of usage (route and schedule) subject to conditions of agreement entered into with the service provider.
15. Taxability of service of construction, supply, installation and commissioning of dairy plant on turn-key basis:  Composite supply of works contract service for construction, installation and commissioning of a dairy plant were eligible for concessional rate of 12% GST under S.No. 3(v)(f) of notification No. 11 2017 Central Tax (Rate) prior to 18 July 2022. However, w.e.f. 18 July 2022, such works contract services would attract GST at the rate of 18% (vide notification No. 03/ 2022- Central Tax (Rate)).
16. Taxability of tickets of private ferry used for passenger transportation: Tickets purchased for transportation from one point to another irrespective of whether the ferry is owned or operated by a private sector enterprise or by a PSU/government would be exempted from GST. Further, the expression ‘public transport’ used in the exemption entry at Sl No. 17(d) of notification No.12 2017- CT(R), which exempts transport of passengers by public transport other than predominantly for tourism purpose, in a vessel between places located in India, means that such transport should be open to public for point-to-point transport [e.g., such transport in Andaman and Nicobar Islands]

Circular No. 177 09  2022-TRU dated 03 August 2022:

The CBIC issued clarifications regarding the applicable GST rates and exemptions on certain services. These are as under:

1. Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01 July 2017 to 05 Oct 2021: Due to ambiguity in GST rates on supply of ice cream by ice cream parlors, GST charged @ 5% without ITC on the same during the period  shall be regularized to avoid unnecessary litigation.
2. Taxability of application fees charged by universities: Application fee charged from prospective students for entrance or for issuance of eligibility certificate for admission or issuance of migration certificate by educational institutions to the leaving or ex-students universities should be made exempt from GST.
3. Exemption in relation to storage of warehousing of ginned or baled fibre: Ginned or baled fibre is covered in entry 24B of notification No. 12 2017- Central Tax (Rate) dated 28 June 2017 in the category of raw vegetable fibres such as cotton. The exemption under this entry has been withdrawn w.e.f. 18 July 2022.
4. Exemption in relation to transit cargo to and from Nepal & Bhutan: Services associated with transit cargo covers both to and from Nepal and Bhutan are covered by exemption under Entry 9B of notification No. 12 2017-CT(R) dated 28 July 2017. It is clarified that movement of empty containers from Nepal and Bhutan, after delivery of goods there, is a service associated with the transit cargo to Nepal and Bhutan and is therefore covered by the exemption.
5. Taxability of sanitation and conservancy services supplied to Army and other Central and State Government departments: It is clarified that if such services are procured by Indian Army or any other Government Ministry/Department which does not perform any functions listed in the 11th and 12th Schedule, in the manner as a local authority does for the general public, the same are not eligible for exemption under Sl. No. 3 and 3A of Notification 12 2017- Central Tax (Rate).
6. Taxability in relation to space for advertisement: Activity of selling of space for advertisement in souvenirs published in the form of books is eligible for concessional GST at 5%.
7. Taxability of transport of minerals from mining pit head to railway siding, beneficiation plant etc., by vehicles deployed with driver for a specific duration of time: It is clarified that such renting of trucks and other freight vehicles with driver for a period of time is a service of renting of transport vehicles with operator falling under Heading 99 66 and not service of transportation of goods by road. Therefore, not eligible for exemption under Sl. No. 18 and attract GST at rate of 12% w.e.f. 18 July 2022 on such rental services of goods carriages where cost of fuel is inclusive in consideration.
8. Taxability of preferential location charges (PLC): Location charges or preferential location charges (PLC) are a part of consideration charged for long term lease of land and shall get the same treatment under GST and thus eligible for exemption.
9. Taxability of services of guest anchors: Services provided by the guest anchors to TV channels in lieu of honorarium attract GST.
10. Taxability of additional fee in relation to toll charges: Additional fee collected in the form of higher toll charges from vehicles not having Fastag is essentially payment of toll for allowing access to roads or bridges to such vehicles and shall be given the same tax treatment as given to toll charges.
11. Taxability of services in the form of ART/IVF: Services in form of Assisted Reproductive Technology (ART)/ In vitro fertilization (IVF) are covered under the definition of health care services for the purpose of exemption under GST.
12. Taxability of sale of land: Sale of Land after levelling, laying down of drainage lines etc. is sale of land covered under Schedule III of the CGST Act, 2017 and does not attract GST. However, any service provided for development of land, like levelling, laying of drainage lines (as may be received by developers) shall attract GST at applicable rate for such services.
13. Taxability of Renting of motor vehicles to a body corporate: Renting of any motor vehicle to body corporate for transportation of employees etc. for a period of time is taxable in the hands of body corporate under Reverse charge mechanism (RCM). However, where body corporate avails the passenger transport service for specific journeys or voyages and does not take vehicle on rent for any particular period of time, the service would fall under Heading 9964 and not taxable in the hands of body corporate under RCM.
14. Taxability of hiring of vehicles by firms for transportation of their employees: The Exemption under S. No. 15(b) exempts engagement of non-air conditioned contract carriages by firms for transportation of their employees to and from work. It is clarified that the said exemption would apply to passenger transportation services by non-air conditioned contract carriages falling under Heading 99 64 where according to explanatory notes transportation takes place over pre-determined route on a pre-determined schedule. The exemption shall not be applicable where contract carriage is hired for a period of time, during which the contract carriage is at the disposal of the service recipient and the recipient is thus free to decide the manner of usage (route and schedule) subject to conditions of agreement entered into with the service provider.
15. Taxability of service of construction, supply, installation and commissioning of dairy plant on turn-key basis:  Composite supply of works contract service for construction, installation and commissioning of a dairy plant were eligible for concessional rate of 12% GST under S.No. 3(v)(f) of notification No. 11 2017 Central Tax (Rate) prior to 18 July 2022. However, w.e.f. 18 July 2022, such works contract services would attract GST at the rate of 18% (vide notification No. 03/ 2022- Central Tax (Rate)).
16. Taxability of tickets of private ferry used for passenger transportation: Tickets purchased for transportation from one point to another irrespective of whether the ferry is owned or operated by a private sector enterprise or by a PSU/government would be exempted from GST. Further, the expression ‘public transport’ used in the exemption entry at Sl No. 17(d) of notification No.12 2017- CT(R), which exempts transport of passengers by public transport other than predominantly for tourism purpose, in a vessel between places located in India, means that such transport should be open to public for point-to-point transport [e.g., such transport in Andaman and Nicobar Islands]

Circular No. 177 09  2022-TRU dated 03 August 2022:

The CBIC issued clarifications regarding the applicable GST rates and exemptions on certain services. These are as under:

Taxability of sale of land: Sale of Land after levelling, laying down of drainage lines etc. is sale of land covered under Schedule III of the CGST Act, 2017 and does not attract GST. However, any service provided for development of land, like levelling, laying of drainage lines (as may be received by developers) shall attract GST at applicable rate for such services.

The answer is based on the clarification provided in the circular.

You are giving it to developer for development, don't get confused it with sell.

If developer charges development charges, he will charge GST.