GST on Sales of Residential Plots by Developers: Advance Rulings Issued but Disputes Looming Large

Nobody has any doubt as to whether selling land does attract any tax under the  Goods and Services Tax Law.   GST  is not applicable to the sale of land because it is neither treated as supply of goods nor the supply of services as per Schedule III of the  CGST Act , 2017. The land is identified as immovable property, and so, it does not attract  GST ,…