Kindly refer following AAR paased in different state
1. PPD Living Spaces Private Limited (GST AAR Kerala) dated 26-09-2018. In this case Land owner charged separately for Land and development of roads up, water and electricity supply to each plot, water drains, trees, party hall, health club, play courts, compound wall and collected GST at the rate of 18% only on development charges. Applicate have taken ITC received on development of said facilities.
2. Satyaja Infratech (GST AAR Gujarat) dated 20-09-2019. held: Sale of developed land with the basic facilities is liable to GST.
3. Shree Dipesh Anilkumar Naik (GST AAR Gujarat) dated 19-05-2020: held: sale of developed plot is not equivalent to sale of land but is a different transaction. Sale of such plotted development tantamount to rendering of service. This view has also been taken by the Supreme Court in the case of M/s Narne Construction P Ltd. reported at 2013 (29) STR 3 (SC).
Thus if you sale plot with development liable to GST.