sale of land

land is not a good...hence sale of land cannot be taxed under gst......but while selling land you must keep in mid sec 194IA of income tax act under which if anyone buys an immovable property above rs 50 lakh then BUYER will have to deduct tds @ 1% on sale value from the payment he have to made to the seller and deposit it with government.....seller can adjust that tds while filing his yearly return against his income tax liability.

Thanks