GST on booking/selling of plots before completion of development work of township

In re Informage Realty Pvt. Ltd. (GST AAR Haryana) 1. Whether GST will be applicable on the booking/selling of plots to be done by The Applicant and Land owners during the development (before completion of the development work of the township) of the township? If GST is applicable then what will be the taxable value and applicable tax rate in this case. Ruling: Booking/selling of plots to be done by the Applicant and Land owners during the development of the township will remain a transaction of sale/transfer of land and thus will not attract GST. It is immaterial whether the said booking/sale...