Land hsn code

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Hi
we going sell land what is hsn
Replies (3)
Are you Registered under GST ???

As per Para 5 of SCHEDULE III of the CGST Act 2017, Sale of "LAND" is neither treated as Supply of Goods or Supply of Services. Hence, GST is not applicable on sale of land.
Yes we are registered in GST.

how to show in return,

nill or non taxable?

Sale of Land is a No Supply hence to be disclosed in GSTR1 as Non-GST.


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