Sale of developed plots without receiving any advance from their customers for undertaking development activities is neither a supply of goods nor a supply of service
Court :
Kerala AAR
Brief :
The Kerala Authority of Advance Ruling ("Kerala, AAR") in the matter of M/s Dharmic Living Private Limited [Advance Ruling No. KER/117/2021 Dated May 28, 2021], ruled that the sale of developed plots / land without receiving any advance from their customers for undertaking development activities is neither a supply of goods nor a supply of service as it is covered by Para 5 of Schedule III of the Central Goods and Services Tax Act, 2017 ("CGST Act").
Citation :
Advance Ruling No. KER/117/2021 Dated May 28, 2021
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Bimal Jain
Published in GST
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