Sale of land

If the aforesaid transaction is in the course or furtherance of business then registration under GST is mandatory.

Sale of land is covered under services or goods

Dear Sir, land is not covered under good nite services.

Sir than how you have decided the registration limit

Dear sir, I had consider turnover for determing the eligibility for registration under gst and not supply.

@ Mr. Rahul Agrawal Sir,

You are not required to take registration 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 the question of GST does not arises on Sale of land since GST is levied on "SUPPLY of GOODS or SUPPLY of SERVICES" by virtue of Section 7 of the CGST Act 2017.

Hence you are not required to take registation under GST...

Regards,
Shivam RC.

Activities mentioned in schedule III is considered as "No Supply". Even if "No supply’ will NOT be exempt supply but still liable to be included in ‘aggregate turnover’ except in cases where specifically some are considered exempt supply for purposes of section 17(2). Please refer discussion under section 2(78) on non-taxable supply for a comparative study between ‘exempt supply’, ‘non-taxable supply’ and ‘no supply’.

Activities mentioned in schedule III is considered as "No Supply". Even if "No supply’ will NOT be exempt supply but still liable to be included in ‘aggregate turnover’ except in cases where specifically some are considered exempt supply for purposes of section 17(2). Please refer discussion under section 2(78) on non-taxable supply for a comparative study between ‘exempt supply’, ‘non-taxable supply’ and ‘no supply’

So here sale value of land need to be considered to compute aggregate turnover.

Sale of land and building expect when sold before completion certificate is neither supply of service nor supply of goods as per sechdule III of cgst act 

But again gst is there when a vacant land is sold with other criteria 

If it's relating to business both then gst registration required others wise in my opinion not