Applicability of GST on Sale of developed Plots (where developer is owner of Land) Before completion Certificate
In general practice many developers treating it as sale of Land by taking an assumption that basic facilities provided such as Roads, drainage system, Electrical work, etc along with land as an ancillary services and sale of land is a principal supply [Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building (Clause 5 of Schedule III read with clause (30) of Section 2 of CGST Act, 2017]
Source Taxguru
