GST on Sale of Land after converting into integrated residential sub plots

In re Satyaja Infratech (GST AAR Gujarat) The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of ‘Bliss Homes’ with the basic facility is liable to GST. The activities of applicant will fall under the clause (b) of paragraph 5 of Schedule -II of Gujarat Goods and Services Tax Act and Central Goods and Services Tax Act. Hence the activities of the applicant attract 9% CGST and 9% SGST as per serial no 3 of Notification No. 11/2017 Central Tax (Rate) dated 28-06-2017. FULL TEXT OF ORDER OF BE...