GST leviable on the sale of land provided with construction of primary amenities

Last updated: 07 February 2022

Court :
AAAR, Gujarat

Brief :
The AAAR, Gujarat in the matter of Shree Dipesh Anilkumar Naik [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/35, dated December 12, 2021] affirmed the order passed by the AAR holding that GST is leviable on sale of plot of land, where primary amenities such as water line, electricity line, and other infrastructure are being constructed/developed. Held that, it is a sale of developed plots and will be covered under the scope of supply of taxable service falling under the head of ‘Construction services’. Hence liable to 18% GST.

Citation :
Advance Ruling No. GUJ/GAAAR/APPEAL/2021/35, dated December 12, 2021

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Bimal Jain

Published in GST
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GST leviable on the sale of land provided with construction of primary amenities

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